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HQ 950308


November 13, 1991

CLA-2 CO:R:C:T 950308 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. Kal Kassel
Triangle Tote
7 Terrace Circle
Suite 2G
Great Neck, NY 11021

RE: Shopping bag; travel, sports and similar bags; Additional U.S. Note 1, Chapter 42.

Dear Mr. Kassel:

This is in reply to your letter August 27, 1991, concerning the classification of a shopping bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In addition, you requested reconsideration of New York Ruling Letter (NYRL) 860208 dated February 19, 1991.

FACTS:

The merchandise in question is a bag constructed of woven polyethylene strips that have been coated on both sides with a plastics material. The bag is triangular in shape and measures 15 inches on all sides. You state that the bag is designed to carry groceries.

ISSUE:

The issue presented is whether the instant bag made from woven polyethylene strip is classifiable in heading 4202, HTSUSA.

LAW AND ANALYSIS:

Heading 4202, HTSUSA, provides for, inter alia, shopping bags. While there is no specific provision for shopping bags at the subheading level, Additional U.S. Note 1, Chapter 42, HTSUSA, provides in pertinent part that:

For the purposes of heading 4202, the expression "travel, sports and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading....

The bag in question is designed and used as a shopping bag and is therefore classifiable under the provision for travel, sports and similar bags pursuant to Additional U.S. Note 1, Chapter 42. E.g., Headquarters Ruling Letter 950187 dated October 21, 1991.

HOLDING:

Pursuant to the foregoing, NYRL 860208 dated July 17, 1991, is affirmed.

The article in question is classifiable in subheading 4202.92.4500, HTSUSA, under the provision for trunks...traveling bags...shopping bags...and similar containers...; other; with outer surface of plastic sheeting or of textile material; travel, sports and similar bags; other. It is dutiable at the rate of 20 percent ad valorem.

Sincerely,


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