The tariff classification of a textile pumpkin bag/tote bag from China

NY G87378 March 2, 2001 CLA-2-42:RR:NC:3:341 G87378 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Ms. Colleen O’Shea-Moran Jo-Ann Stores, Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of a textile pumpkin bag/tote bag from China Dear Ms. O’Shea-Moran: In your letter dated February 15, 2001 you requested a classification ruling. A sample of manufacturer’s style number 165C0020041 has been submitted. The article is a small tote bag manufactured of man-made textile materials. The bag is oval in shape and measures approximately 6” high, 6 1/2” at the top, 8” at the middle and 4” at the bottom. The top is open and the interior is lined. It has a textile carrying strap. The bag body has the general shape a pumpkin. It has plush arms and legs sewn to the body. The bag is primarily designed to be carried with the person and is not primarily used as a basket for household decoration. The sample is being returned as requested. The bag is designed and chiefly used as a tote bag for a child to carry articles such as candy and money. It does possess the useful functions of storage, protection, organization and portability. It is of a kind similar to and chiefly used as the eo nomine “shopping bags” of heading 4202, harmonized Tariff schedules of the United States, Annotated (HTSUSA). You have suggested classification within the alternative provisions of “toys”, heading 9503, or “festive articles” of heading 9505, HTSUSA. Classification within heading 9505, “toys’ requires that the good be principally used for the amusement of children or adults. Similarly, classification within heading 9505 requires that a good function primarily as a decoration or functional item used in celebration of and for amusement on a holiday. The useful functions of the tote bag are primary over any play value or decorative function it may have. In addition, the fact that the bag is eo nomine provided in heading 4202, HTSUSA, causes it to be primarily classified in that provision. The applicable subheading for style 165c002020041, “pumpkin bag” will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The duty rate will be 18.6 percent ad valorem. Goods classified within heading 4202.92.3031 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 or Alice Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division