CLA-2-42:RR:NC:3:341 L82866
Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Drive suite 100
Colleyville, TX7 6034
RE: The tariff classification of a novelty carrying bag from China
Dear Mr. Sekin:
In your letter dated March 10, 2005 you requested a tariff classification ruling. The request is on behalf of Gemmy industries.
A sample of an item identified as “Bunny Bucket” has been submitted.
The sample is not a ‘bucket”. It is neither structured nor rigid. It is a soft-sided carrying bag, intended for use by a child to carry candy and treats, similar to a “Trick-or-Treat” bag. The main body of the bag is approximately 7 ½ “ high, 8” wide and 7 ½ “ deep. The body is wholly of Polyvinyl Chloride (PVC) plastic sheeting that has a gauge of 9 ½ MIL and is suitable for prolonged use. The top opening is approximately 4” wide. The bag has a man-made fiber textile-carrying strap. The bag body has imitation appendages that simulate ears, legs and paws of man-made fiber textile materials. The front of the bag has appliqués that simulate a face. The face is intended to simulate that of a rabbit.
Although the sample strap is printed “Happy Easter”, you have indicated that the bag will be imported without printing and you suggest that the bag is classifiable in HTS 3926.90.1000 which provides, in part, for other articles of plastics, other, buckets and pails. In addition, you suggest that if presented with the printed “Happy Easter”, the item is classifiable in HTS 9505.90.6000 that provides, in part, for festive, carnival, or other entertainment articles, other, other.
Chapter 39 legal Note 2(ij) excludes containers classifiable in Heading 4202 from classification in heading 3926. If classifiable in heading 4202, the “Bunny Bucket” cannot be classified in Heading 3926.
The carrying bag is a tote bag, also known as a “carry-all”, and is form of the Heading 4202 eo nomine provided “shopping bag”. It does possess the useful functions of storage, protection and portability that is common to the goods of Heading 4202. The carrying bag is classifiable in Heading 4202 and therefore is excluded from classification in Heading 3926, HTSUSA.
Chapter 42, Legal Note 1(l) excludes articles of Chapter 95 from Heading 4202. However, Chapter 95, Legal Note 1(d) excludes containers of Heading 4202 from classification therein. Since the bag is prima facie classifiable in two provisions and apparently mutually excluded by Legal Note, classification is according to that which is the most specific provision.
As a carrying bag for a child’s candy and treats, the useful functions of storage, protection, organization and portability, that are common to the goods of Heading 4202, are greater than any decorative value it may have as a festive article. In addition, as a form of a “shopping bag”, it is more specifically eo nomine provided in the more narrowly defined Heading 4202, HTSUSA.
The applicable subheading for the candy and treat carrying bag called the “Bunny Bucket” will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, of a sheeting of plastic, with outer surface of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division