N285168 N2 Ruling Active

The tariff classification of a reusable shopping bag from China

Issued May 9, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The submitted sample, SKU #18972401, is a reusable shopping bag constructed with an outer surface of two materials. The decorative front panel is constructed of plastic sheeting material with a non-woven backing. It has a Halloween design. The back panel is constructed of plain non-woven polypropylene textile material. The decorative front panel creates the most pronouced visual impact. As such, the essential character of the bag is imparted by the plastic sheeting material, General Rule of Interpretation (GRI) 3(b) noted.

CBP rationale

The applicable subheading for the reusable shopping bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N285168 May 9, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a reusable shopping bag from China Dear Ms. Barnes: In your letter dated April 6, 2017 you requested a tariff classification ruling. The submitted sample, SKU #18972401, is a reusable shopping bag constructed with an outer surface of two materials. The decorative front panel is constructed of plastic sheeting material with a non-woven backing. It has a Halloween design. The back panel is constructed of plain non-woven polypropylene textile material. The decorative front panel creates the most pronouced visual impact. As such, the essential character of the bag is imparted by the plastic sheeting material, General Rule of Interpretation (GRI) 3(b) noted. The applicable subheading for the reusable shopping bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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