The tariff classification of four styles of an “LED Illuminating Bag” from China.

N305565 August 22, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of four styles of an “LED Illuminating Bag” from China. Dear Mr. Kenny: In your letter dated August 1, 2019, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted samples and photographs for CVS item 322036, “LED Illuminating Bag,” which consists of 5.5” x 8” paper bags and LED candles. The paper bags are marketed in a two-pack, with Christmas-themed designs cut into the sides of the bags. The bags will be imported in four styles: “Jingle Bells,” “Santa Claus,” “Christmas Stocking,” and “Holiday Cheer.” When an LED candle is placed inside a bag, cutouts allow light to illuminate the phrase and their accompanying imagery, such as holly leaves. Although referred to as an illuminating bag, the article utilizes light purely for its decorative effect in illuminating the phrases and imagery. Any useful lighting, if any, is only incidental to use of the importation as a decorative article advertised, marketed and sold as a decoration for Christmas. You suggest classification as a paper bag under tariff subheading 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), but the Christmas-themed LED Illuminating Bags are more appropriately classified as decorative Christmas articles under tariff subheading 9505.10.2500, HTSUS. The applicable subheading for CVS item 322036 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division