The tariff classification of a nonwoven t-shirt style bag from Bangladesh

N316657 January 27, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Wendy Inscoe Encore Forwarding Inc. One Cross Island Plaza, Suite 112B Rosedale, NY 11422 RE: The tariff classification of a nonwoven t-shirt style bag from Bangladesh Dear Ms. Inscoe: In your letter dated December 29, 2020, you requested a tariff classification ruling on behalf of your client, MS Plastics Corporation. A sample of a nonwoven t-shirt style bag was provided with your request and will be retained. You provided photographs and a sample of a t-shirt style bag without a style number. The bag is composed of a thin, semi-transparent, paper-like, 100 percent nonwoven polypropylene (PP) textile material. To form the bag, the nonwoven fabric is die-cut to shape as one panel, folded over and heat sealed closed along one side gusset, bottom, and top of both carrying handles. These handles give the bag the appearance of a scoop neck t-shirt. The bag features an open top without a closure, an unlined interior, and is printed with the words “Thank You for Shopping Here.” The bottom is not reinforced. The bag will be loosely attached to other t-shirt style bags as a result of the die cutting process and are scored to fit onto a metal rack at the point of purchase in the retail store. The t-shirt bag is available in two sizes: 22 inches in height by 12 inches in width with 7 inch side gussets and 18 inches in height by 10 inches in width with 5.5 inch side gussets, and is available in multiple colors based on demand. You have suggested that the nonwoven t-shirt style bag should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” We agree. The Explanatory Note to heading 6307, HTSUS, provides, in pertinent part: This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Heading 6307 is a residual provision for “other made up articles of textiles” within Section XI that are not more specifically provided elsewhere within the Tariff. The nonwoven t-shirt style bag is not specifically provided elsewhere within the tariff. The nonwoven t-shirt bag is an alternative to the disposable plastic retail carrier bags that have been banned in certain locations. The nonwoven t-shirt bag is of a flimsy construction. Although you state the bag is reusable, the bag is not constructed for long term use, but rather as a single-use grocery bag used to package purchases. The applicable subheading for the nonwoven t-shirt style bag will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.”  The duty rate will be 7 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 the 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division