The tariff classification of a child’s Halloween goodie bags from China

N120795 August 31, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Diane Mendoza Enesco, LLC 225 Windsor Drive Itasca, IL 60143 RE: The tariff classification of a child’s Halloween goodie bags from China Dear Ms. Mendoza: In your letter dated Aug. 25, 2010, you requested a tariff classification ruling. You submitted two samples of a product you call the “Trick or Treat Party” goodie bag, item number 320236. Each is a drawstring bag made of sheer woven organza fabric measuring 4” deep, 3” across the top and 4” across the bottom. Attached to the top of the bag is a whimsical stuffed witch’s head or mummy’s head; attached to the sides are stuffed arms and legs. The bags are not intended for repeated reuse. The bags’ apparent use is to hold candy for children at Halloween. Utilitarian articles are excluded from classification as Festive articles in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). Chapter Note 95(v), HTSUS, noted. However, although the bags are excluded from heading 9505, HTSUS, since they are utilitarian articles in the form of three-dimensional representations of a symbol or motif clearly associated with a specific holiday (Halloween) in the United States and classifiable under tariff subheading 6307.90, HTSUS, they are eligible for duty-free treatment in tariff subheading 9817.95.05, HTSUS. The applicable subheading for the witch and mummy bags imported under Item 320236 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. The applicable secondary subheading will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings… 6307.90…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.” The rate of duty will be Free. We note that in an earlier ruling, N118620, issued to you on Aug. 18, 2010, we classified another goodie bag with the same item number, 320236, in subheading 6307.90.9889, with no duty-free secondary classification in heading 9817. That goodie bag had a pirate’s head and, as we pointed out in that ruling, a pirate is not considered a recognized Festive motif. 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 the 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