CLA-2-42:OT:RR:NC:N3:341

Garth Pauley
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of non-woven polypropylene and polyester tote bags from China

Dear Mr. Pauley:

In your letter dated January 6, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned to you.

Style 6449101LQZC is a drawstring tote bag constructed with an outer surface of 100% polyester textile material. It is designed to provide protection, portability, storage, and organization to clothing, sundry articles, or personal effects during travel. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag measures approximately 14” (W) x 17” (H).

Style YDTDPP01 is a Halloween trick or treat tote bag constructed of 100% non-woven polypropylene textile material. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag has an open top and double carrying handles. It is designed to provide protection, portability, storage, and organization to Halloween candy, or personal effects during travel. It is of a durable construction and suitable for long-term use. It measures approximately 10.5” (W) x 12.5” (H) x 3.5” (D).

Style YDTDFT01 is a Halloween trick or treat tote bag constructed of 100% non-woven polyester textile material. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag has an open top and double carrying handles. It is designed to provide protection, portability, storage, and organization to Halloween candy or personal effects during travel. It is of a durable construction and suitable for long-term use. It measures approximately 8” (W) x 2.75” (D).

Style SA017 is a Halloween trick or treat tote bag constructed of 100% polyester textile material. The bag resembles an octopus in that it has eight legs as part of its body. The bag has a textile-lined main compartment with an open top and a single carrying handle. It is designed to provide protection, portability, storage, and organization to Halloween candy or personal effects during travel. It is of a durable construction and suitable for long-term use. It measures approximately 9.5” (W) x 7” (H).

In your letter, you suggest for all the styles submitted, subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, other, other. The tote bags provide the useful functions of storage, protection, organization and portability that are common to the goods of Heading 4202. Utilitarian articles are excluded from classification as festive articles in Chapter 95 by Note 95(v).

The applicable subheading for styles 6449101LQZC, YDTDPP01, YDTDFT01, and SA017 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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 http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on style YDTB0061. Your request for a classification ruling should include a sample of the item. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Vikki Lazaro at (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division