CLA-2-42:OT:RR:NC:N4:441
Paul Anuschat
Geo. S. Bush & Company, Inc.
P.O. Box 8829
Portland, OR 97208
RE: The tariff classification of novelty tote bags from China
Dear Mr. Anuschat:
In your letter dated May 17, 2012, you requested a tariff classification ruling on behalf of your client, Fred Meyer, Inc./The Kroger Company. Your samples will be returned to you.
Style 11885006A/B/C/D is an assortment of novelty tote bags. They have depictions of a Jack-O-Lantern, a Ghost, a Bat and a Witch. They are constructed with an outer surface of 100% non-woven polyester material. The interior of each bag is unlined and has a single compartment with no additional features. The bags have open tops and double carrying handles. They are designed to provide protection, portability, storage, and organization to personal effects during travel. Each bag is of a durable construction and suitable for long-term use. The bags measure approximately 9” (W) x 12” (H).
In your letter, you suggest classification of your samples in subheading 9505.90, 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 bags provide the useful utilitarian functions of storage, protection, organization and portability and, as such, are common to the goods of Heading 4202. Utilitarian articles are excluded from classification as festive articles in Chapter 95 by Note 1(d).
The applicable subheading for style 11885006A/B/C/D will be 4202.92.3031, 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division