CBP Ruling N292325 — The tariff classification of an EVA tote bag.

Tariff classification

Headings: 3926

Product description

Your request states the tote bag is constructed wholly of molded EVA plastic material. The bag is imported in two sizes. The larger one measures 19 inches by 15 inches by 9.5 inches and the smaller is 15 inches by 13 inches by 5.25 inches. They both have affixed handles constructed of the same material and the bags are produced in multiple colors. The larger bag is constructed with cut-out holes in the front and rear panels. The smaller bag is constructed with and without cut-out holes. Both sizes are intended for long term use. The sample provided was the larger bag and the hang tag indicated this item is branded as a “Bogg Bag.” This bag, the “Original Bogg Bag,” comes with three clear plastic sheeting zippered accessory pouches, all of different sizes, that have plastic knobs allowing them to be snapped into the holes on the side of the bag. The EVA tote bag provides the essential character, is considered an article of plastic, and as it is not provided for more specifically elsewhere,

CBP rationale

the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N292325 December 14, 2017 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Mr. C. J. Erickson Cowan, Liebowitz & Latman, P.C. 114 West 47th Street New York, NY 10036 RE: The tariff classification of an EVA tote bag. Dear Mr. Erickson: In your letter dated November 21, 2017, you requested a tariff classification ruling on a tote bag constructed from molded ethylene vinyl acetate (EVA) on behalf of Twenty-Six Designs, LLC. A sample of the tote bag was provided with your submission. Your request states the tote bag is constructed wholly of molded EVA plastic material. The bag is imported in two sizes. The larger one measures 19 inches by 15 inches by 9.5 inches and the smaller is 15 inches by 13 inches by 5.25 inches. They both have affixed handles constructed of the same material and the bags are produced in multiple colors. The larger bag is constructed with cut-out holes in the front and rear panels. The smaller bag is constructed with and without cut-out holes. Both sizes are intended for long term use. The sample provided was the larger bag and the hang tag indicated this item is branded as a “Bogg Bag.” This bag, the “Original Bogg Bag,” comes with three clear plastic sheeting zippered accessory pouches, all of different sizes, that have plastic knobs allowing them to be snapped into the holes on the side of the bag. The EVA tote bag provides the essential character, is considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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