The tariff classification of non-woven polypropylene tote bag from China

N138995 January 7, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 9902.40.01 Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of non-woven polypropylene tote bag from China Dear Mr. Kavanaugh: In your letter dated December 14, 2010, you requested a tariff classification ruling on behalf of your client, Bags on the Net. Your sample will be returned to you. The item is a reusable shopping tote bag constructed of non-woven polypropylene textile material. This construction is considered to be man-made textile. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features an open top without a closure and two carrying handles. It is unlined and measures approximately 12” (W) x 13” (H) x 8” (D). It is of a durable construction and suitable for repetitive use. The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The general rate of duty will be 17.6% ad valorem. With regard to the applicable rate of duty, the subject tote bag is also provided for in HTSUS Heading 9902. By virtue of legislative action, subheading 9902.40.01 provides for a temporary reduction in the rate of duty for shopping bags with an outer surface of spun bonded polypropylene fabric or non woven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bag meets the prerequisites of this tariff provision. Accordingly, the bag is entitled to beneficial treatment under subheading 9902.40.01. The rate of duty is free. 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