E80334 E8 Ruling Active

The tariff classification of novelty shopping bags from China

Issued April 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

" Each is manufactured wholly of polyvinyl chloride (PVC) sheeting and has an inflatable bat, ghost, or witch heat sealed to the sides of the bag. The instant samples are primarily shopping bags of plastic sheeting as they are designed for prolonged use. The carrying bags are personal accessories and primarily have the useful function of carrying personal effects and property. The bags are not primarily decorations for a place such as a home, school, office or church. Since they are not three-dimensional representations of an accepted symbol of Halloween (the inflatable characters are simply added onto the bag), the bags are not considered "festive" for Customs purposes.

CBP rationale

The applicable subheading for the novelty shopping bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other.

Full text

NY E80334 April 13, 1999 CLA-2-42:RR:NC:341 E80334 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Roger Hill Hill Design Group 522 Palmer Lane Menlo Park, CA 94025 RE: The tariff classification of novelty shopping bags from China Dear Mr. Hill: In your letter dated April 6, 1999, you requested a tariff classification ruling for novelty shopping bags. The three samples submitted with your request, all style number SC-0024, are identified as "Inflatable Halloween Trick or Treat Bags from China." Each is manufactured wholly of polyvinyl chloride (PVC) sheeting and has an inflatable bat, ghost, or witch heat sealed to the sides of the bag. The instant samples are primarily shopping bags of plastic sheeting as they are designed for prolonged use. The carrying bags are personal accessories and primarily have the useful function of carrying personal effects and property. The bags are not primarily decorations for a place such as a home, school, office or church. Since they are not three-dimensional representations of an accepted symbol of Halloween (the inflatable characters are simply added onto the bag), the bags are not considered "festive" for Customs purposes. The applicable subheading for the novelty shopping bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The rate of duty will be 20% 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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