The tariff classification of novelty tote bags from China

N232643 September 17, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Dianna J. Garren EMO Trans, Inc. 20 Southwoods Parkway, Suite 500 Atlanta, GA 30354 RE: The tariff classification of novelty tote bags from China Dear Ms. Garren: In your undated letter, you request a tariff classification ruling on behalf of your client, International Greetings. Your samples will be returned to you. You have submitted six samples which are identified as styles 55874-Santa, 55875-Snowman, 55876-Reindeer, 55877-Snowman, 56204-Santa, and 56208-Penguin. They are identical except that they feature various Christmas designs. The samples are novelty tote bags designed to provide storage, protection, organization, and portability to personal effects during travel. They are constructed of polyester textile material. Each bag features an unlined storage compartment, an open top and two carrying handles. They are of a durable construction and suitable for repetitive use. The bags measure approximately 8” (W) x 10” (H). You have suggested classification under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS). Section XI Note (l) excludes articles of Heading 4202 from being classified within any of the Chapters of Section XI. Chapter 63 is included in Section XI. The articles are akin to those of Heading 4202, HTSUS. As such, they are excluded from classification in Chapter 63. The applicable subheading for the novelty tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, 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, Thomas J. Russo Director National Commodity Specialist Division