The tariff classification of a play eyeglasses foam craft kit with a tote bag from China

N195256 December 28, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 3919.90.5060; 4202.92.3031; 9902.40.01 Ms. Colleen B. McFall Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a play eyeglasses foam craft kit with a tote bag from China Dear Ms. McFall: In your letter submitted November 28, 2010, you requested a tariff classification ruling. A sample of the product was submitted with your inquiry. The item is called a play glasses foam craft kit with a non-woven shopping-style tote bag, item # 106J957. The kit includes 6 pairs of brightly colored plastic and styrofoam play eyeglasses, 8 sheets of self-adhesive flat stickers to decorate the eyeglasses and a non-woven textile tote bag. The 724 stickers represent letters and shapes in colors that coordinate with the foam eyeglasses. Also included are easy to follow directions on how to personalize the play eyeglasses. The reusable shopping-style tote bag is constructed of non-woven polypropylene textile material. This construction is considered to be man-made textile for tariff purposes. The bag is designed to provide storage, protection, organization and portability to groceries or other personal effects. The bag features an open top without any form of closure and two carrying handles. The interior compartment is unlined. It is of a durable construction and suitable for repetitive use. The shopping-style tote bag measures approximately 10” wide x 13.5” high x 2.25” deep. The foregoing items, while imported together, are not put up together to meet a particular need or carry out a specific activity. Therefore, each component will be separately classified. The applicable subheading for the play eyeglasses will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the shopping-style tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem. With regard to the applicable rate of duty, the subject shopping-style tote bags are also provided for in Heading 9902, HTSUS. By virtue of legislative action, subheading 9902.40.01 provides for a temporary reduction in the rate of duty for shopping bags with an outer surface of spun bonded polypropylene fabric or non woven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bags met the prerequisites of this tariff provision. Accordingly, the bags are entitled to duty free treatment under subheading 9902.40.01. The applicable subheading for the flat foam stickers will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division