The tariff classification of drawstring bags from China

N038819 October 6, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of drawstring bags from China Dear Mr. Crago: In your letter dated September 11, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. Style A079FA02456 is comprised of five drawstring bags each with a different Halloween character on the front exterior. The bags are constructed of polyester textile material and polyvinyl chloride (PVC) sheeting plastic. Each bag has a main compartment and a drawstring closure. They are designed to provide storage, organization and portability for candy, toys, or other accessories. The bags are of a durable construction and suitable for repetitive use. They measure approximately 5.5” (W) x 9.5” (L). The drawstring bags are composed of different components, textile and plastic, and are considered a composite good. Regarding the essential character of these bags, the Explanatory Notes to GRI 3 (b) (VIII) states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the polyester textile material imparts the essential character to the drawstring bags. The applicable subheading for style A079FA02456 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% 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/. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division