The tariff classification of "Pumpkin Bag", "Treat Bag" from China

NY L89762 January 26, 2006 CLA-2-42:RR:NC:TA:341 L89762 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Ms. Mary Reynics Prestige Toy Corp. 140 Route 17 North Suite 269 Paramus, NJ 07652 RE: The tariff classification of “Pumpkin Bag”, “Treat Bag” from China Dear Ms. Reynics: In your letter dated January 6, 2006, you requested a classification ruling. The submitted sample is identified as style 8405, “Pumpkin Bag.” It is a child’s carrying bag mainly of textile materials. The exterior surface fabric is of a pile construction and has a fiber content of 100 percent polyester fibers. The bag is open top and has five textile panels and one clear polyvinyl chloride (PVC) panel. The bag has a top carrying handle and a woven fabric inner. It has the general shape of a pumpkin and one panel is ornamented with appliqués that depict eyes, nose and mouth. The carrying bag is intended for use as a carry all when “trick or treating.” The applicable subheading for style 8405 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. 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/. Tariff number 4202.92.3031 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division