The tariff classification of a novelty tote bag from China

N067838 August 3, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a novelty tote bag from China Dear Ms. Benedetto: In your letter dated July 3, 2009, you requested a tariff classification ruling. Your sample is being returned to you. Style CD009 is a “trick or treat” novelty tote bag that is similar to a shopping bag. It has a handle in the shape of a hand that is constructed of acrylonitrile butadiene styrene (ABS) plastic. Hanging from what would be considered the palm of the hand is a nylon textile fabric bag with the face of a jack-o-lantern. The principal use of the bag is to provide storage, protection, organization and portability for foodstuffs and other personal effects. The bag is capable of prolonged use. In your letter you, suggest classification under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other." Although the bag is three-dimensional representation of a Halloween symbol, it is a form of a shopping bag. The item’s useful functions of providing storage, protection, organization and portability to a variety of items make the bag a utilitarian article of 4202, HTSUS, which are excluded from classification within Chapter 95 by Note 1 (v). The applicable subheading for style CD009 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of man-made fibers, other. 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/. 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