The tariff classification of a child’s goodie bag from China

N118620 August 18, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Diane Mendoza Enesco, LLC 225 Windsor Drive Itasca, IL 60143 RE: The tariff classification of a child’s goodie bag from China Dear Ms. Mendoza: In your letter dated Aug. 10, 2010, you requested a tariff classification ruling. You submitted a sample of a product you call the “Trick or Treat Party” goodie bag, item number 320236. It is a drawstring bag made of sheer woven organza fabric. It measures 4” deep, 3” across the top and 4” across the bottom. Attached to the top of the bag is a whimsical stuffed pirates head; attached to the sides are stuffed arms and legs. You state that other styles of the bag will be a witch, a mummy, and a vampire. The bag is not intended for repeated reuse. The applicable subheading for the goodie bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest that the correct classification may be in subheading 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” Please note that a pirate is not considered a recognized festive motif. This would also apply to your suggested classification in subheading 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” We are unable to make a determination regarding the witch, mummy, or vampire bags. You may wish to consider submission of a request with these samples. If you decide to resubmit your request, please reference this letter by its file number, N118620. You also suggest classification as a toy in subheading 9503.00.0080. However, we do not consider this bag to be a full-figured representation of a pirate, but rather a bag with no play value. Removing the cardboard insert leaves the bag unsupportable, further undermining its use as a toy. It is not principally designed as a toy but rather as a utilitarian item, that is, a bag. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division