10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N121117 N1 Ruling Active

The tariff classification of tote bag from China

Issued September 30, 2010 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N1 N121117 (September 30, 2010)

Tariff classification

HTS codes: 4202.99.9000

Headings: 4202

Product description

Your sample is being returned to you. The submitted sample, which you referred to as the “Rubber Tote Bag,” is a shopping-style tote bag. It is constructed of a rubberized textile fabric. Note 4 of Chapter 59 of the Harmonized Tariff Schedule (HTSUS) states, in pertinent part, that for the purposes of classification in Heading 5906, the expression “rubberized textile fabrics" means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1,500 grams per square meter; or (ii) Weighing more than 1,500 grams per square meter and containing more than 50 percent by weight of textile material. A bench test performed on the fabric indicated that the laminated fabric weighs approximately 1115 grams per square meter. This construction is considered a textile fabric for tariff purposes. It is not a rubber of Chapter 40. Shopping bags of textile materials are included within Heading 4202, HTSUS. The rubber side of this fabric makes up the outer surface of the bag. The textile side faces the interior of the bag. As such, while this bag is constructed of textile, it is not considered to be constructed with an outer surface of textile material. The tote bag features an open top, two carrying handles, and a textile lining. It is designed and sized to provide storage, protection, portability, and organization to personal effects such as books, groceries, or other sundry articles. It measures approximately 15” (H) x 13” (W) x 6.5” (D).

CBP rationale

The applicable subheading for the tote bag will be 4202.99.9000, HTSUS, which provides for shopping bags other containers and cases, other.

Full text

N121117 September 30, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Michael R. Spano Michael R. Spano & Co. Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of tote bag from China Dear Mr. Spano: In your letter dated August 26, 2010, you requested a tariff classification ruling. Your sample is being returned to you. The submitted sample, which you referred to as the “Rubber Tote Bag,” is a shopping-style tote bag. It is constructed of a rubberized textile fabric. Note 4 of Chapter 59 of the Harmonized Tariff Schedule (HTSUS) states, in pertinent part, that for the purposes of classification in Heading 5906, the expression “rubberized textile fabrics" means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1,500 grams per square meter; or (ii) Weighing more than 1,500 grams per square meter and containing more than 50 percent by weight of textile material.  A bench test performed on the fabric indicated that the laminated fabric weighs approximately 1115 grams per square meter.  This construction is considered a textile fabric for tariff purposes. It is not a rubber of Chapter 40. Shopping bags of textile materials are included within Heading 4202, HTSUS. The rubber side of this fabric makes up the outer surface of the bag. The textile side faces the interior of the bag. As such, while this bag is constructed of textile, it is not considered to be constructed with an outer surface of textile material. The tote bag features an open top, two carrying handles, and a textile lining. It is designed and sized to provide storage, protection, portability, and organization to personal effects such as books, groceries, or other sundry articles. It measures approximately 15” (H) x 13” (W) x 6.5” (D). The applicable subheading for the tote bag will be 4202.99.9000, HTSUS, which provides for shopping bags other containers and cases, other. The rate of duty will be 20% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N121117

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.