The tariff classification of novelty bags from China

N121700 October 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Michael Mason LTD Commodities, LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of novelty bags from China Dear Mr. Mason: In your letter dated September 1, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style BB7 is a set of six novelty bags with a drawstring closure. The bags are constructed with an outer surface of 100% polyester fleece textile material. The front exterior of each bag has a flower applique, embroidery and ears that form the face of a bunny rabbit. Each bag is designed to provide storage, protection, portability and organization to its contents. The bags have a main storage compartment with no additional features. Each one measures approximately 6.25” (W) x 5” (L) x 2.25” (D). The applicable subheading for style BB7 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases… and similar containers, with outer surface of textile materials, other, other, of man-made fibers. 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