CLA-2-42:OT:RR:NC:N4:441
Joseph Stinson
Liss Global Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of novelty tote bags from China
Dear Mr. Stinson:
In your letter dated December 31, 2012, you requested a tariff classification ruling. Your samples are being returned to you.
You have submitted three samples: styles CD071 (skull), CD100C (jack-o-lantern), and CD083A (bat). The three articles are identical in construction. They differ only in color and decorative motif. The articles are tote bags constructed of man-made textile material. They are designed and sized to provide the useful functions of storage, protection, portability and organization to candy, food, or other personal effects. Each tote bag has a decorative molded plastic handle in the shape of a hand.
You have suggested in your letter that the bags are classified under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Section XI Note (l) excludes articles of Heading 4202 from being classified within any of the Chapters of Section XI. Chapter 63 is included in Section XI. Your samples are akin to those of Heading 4202, HTSUS. As such, it is excluded from classification in any of the subheadings of Chapter 63, HTSUS.
You have also suggested that they qualify for the duty-free treatment provided for by subheading 9817.95.0500, HTSUS, which provides for articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41,7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below:
Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.
As indicated above, subheading 9817.95.05, HTSUS, states that the merchandise of specific subheadings qualify for the duty free treatment when the other prerequisites are also met. The merchandise of Heading 4202 are not included. As such, articles of Heading 4202 do not qualify for classification under subheading 9817.95.05, HTSUS.
The applicable subheading the novelty tote bags 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