The tariff classification of "Candy Bags", from China

NY M80848 February 27, 2006 CLA-2-42:RR:NC:3:341 M80848 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of “Candy Bags”, from China Dear Ms. Aldinger: In your letter dated February 3, 2006 you requested a tariff classification ruling. You have submitted a sample of an item identified as item #944895. It is a tote bag wholly made up of man-made fiber textile materials and polyurethane foam. The exterior fabric and interior lining are of man-made fibers while the interior middle layer is of fabric backed, open cell, foamed plastics. The bag has an open top and double cut out handles. The top collar has an interior stiffener of paperboard wholly covered with plastics. You have indicated that the tote will be known as a “candy bag” and is intended for use as a Trick or Treat bag. The sample will be returned as requested. The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 percent ad valorem. 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. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division