The tariff classification of Rolling Trick-Or-Treat Bags from China

NY I87614 November 26, 2002 CLA-2-95:RR:NC:SP: 225 I87614 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Gordon C. Anderson C. H. Robinson International, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347-4194 RE: The tariff classification of Rolling Trick-Or-Treat Bags from China Dear Mr. Anderson: In your letter dated October 18, 2002, received in this office October 30, 2002, you requested a classification ruling on behalf of your client Hanover Accessories Inc. The first sample is called “Jack-O-Lantern Rolling Trick-Or-Treat Bag”, item # 513148. The nylon man-made fiber body utilizes an accordion spring design to give shape and allow for compression for compact storage. The top has a fabric handle for towing and a textile cover with a braided drawstring closure. The bottom has a round plastic insert for shape and support with two small rubber wheels and plastic stop/stand. Approximately 9 inches across and 12 inches tall, the bag has the look of a Halloween Jack-O-Lantern. The second and third samples, “Witch Rolling Trick-Or-Treat Bag” and “Scary Black Cat Rolling Trick-Or-Treat Bag”, appear to have the same item number, # 51349. They are constructed in the same manner as the first sample. The only difference is the motif. One is a three dimensional witch and the other is a three dimensional black cat. Although the three bags are three-dimensional representations of Halloween symbols, they are similar to travel bags such as duffel bags or shopping bags on wheels. Each is made up of man-made fiber textile materials. The useful functions of storage, protection, organization and portability are greater than any other use the bags may have. When used at Halloween, they are used as containers of 4202 which are excluded from classification within Chapter 95 by Note 1 (e). The applicable subheading for the three Rolling Trick-Or-Treat Bags will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, Travel, sports and similar bags: With outer surface of textile materials: Other: Other: Of man-made fibers: Other. The duty rate will be 18.1% 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 Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division