## Common ground
All options describe shopping bags made from different materials.
## Options at a glance
**3923.2X – Plastic material**
- **Defining trait:** Made primarily from plastic (e.g., polyethylene, PVC).
- **Typical examples:** Single-use grocery bags, reusable plastic totes.
- **Best fit when:** The bag is made of flexible or rigid plastic, not layered with other materials.
**4202.9X – Leather, plastics sheeting, textile, vulcanized fibre, paperboard, or covered with such**
- **Defining trait:** Made from or covered with leather, synthetic leather, or layered materials like coated textiles.
- **Typical examples:** Designer bags with leather trim, coated canvas totes, laminated paperboard bags.
- **Best fit when:** The bag has a primary layer of leather, plastic sheeting, or is fully covered in such materials.
**4420.90 – Wood**
- **Defining trait:** Made from solid wood or wood-based materials (e.g., wooden slats).
- **Typical examples:** Wooden baskets, carved wooden market bags.
- **Best fit when:** The bag’s structure is primarily made of wood.
**4602 – Plaiting materials, basketwork, wickerwork**
- **Defining trait:** Woven from natural or synthetic fibers (e.g., rattan, reed, synthetic twine).
- **Typical examples:** Woven baskets, straw bags, picnic baskets.
- **Best fit when:** The bag is constructed by interlacing flexible strands.
**4819.30,4819.40 – Paper or paperboard**
- **Defining trait:** Made from paper, cardboard, or paperboard (e.g., kraft paper).
- **Typical examples:** Kraft paper bags, gift wrap-style shopping bags.
- **Best fit when:** The bag is primarily made of paper or stiff paperboard.
**6305,6307.90 – Textile material**
- **Defining trait:** Made from woven or non-woven fabric (e.g., cotton, polyester).
- **Typical examples:** Canvas totes, cloth grocery bags, denim bags.
- **Best fit when:** The bag is made of fabric, including non-woven textiles.
## Key differences
| Option | Material Type | Construction | Primary Use Case |
|-------|----------------|--------------|------------------|
| 3923.2X | Plastic | Flexible or molded | Single-use or reusable plastic bags |
| 4202.9X | Layered/covered | Mixed materials | Decorative, durable, coated bags |
| 4420.90 | Solid wood | Rigid structure | Artisanal, decorative baskets |
| 4602 | Woven fibers | Interlaced strands | Natural or rustic appearance |
| 4819.30/40 | Paper/paperboard | Folded or glued | Eco-friendly, lightweight |
| 6305/6307.90 | Fabric | Sewn or woven | Reusable, durable textile bags |
## How to choose
- Is the bag made of plastic? → 3923.2X
- Is it made of paper or cardboard? → 4819.30,4819.40
- Is it made of fabric (e.g., cotton, polyester)? → 6305,6307.90
- Is it woven from reed, rattan, or similar material? → 4602
- Is it made of wood? → 4420.90
- Does it have leather, plastic sheeting, or a coated surface? → 4202.9X
## Overlaps & pitfalls
- A paper bag with a plastic coating may fit both 4819.30/40 and 4202.9X. Choose based on the **primary material** (paper vs. coated layer).
- A fabric bag with a plastic lining could fall under 6305/6307.90 or 4202.9X — prioritize the **main structural material**.
- If unclear, use the **dominant material by weight or function**