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NY C87138

May 20, 1998

CLA-2-39:RR:NC:SP:222 C87138


TARIFF NO.: 3924.10.5000

Mr. James W. Lawless
C. H. Powell Company
1 Intercontinental Way
Peabody, MA 01960

RE: The tariff classification of a plastic Sesame Street lunch tote bag from China.

Dear Mr. Lawless:

In your letter dated April 4, 1998, on behalf of your client The First Years Inc., you requested a tariff classification ruling.

This submitted sample is identified as item no. 1093. It is a Sesame Street lunch tote made of plastic. The lunch tote is made in the form of the Sesame Street character "Cookie Monster". Other characters will be "Elmo" and "Big Bird". The bag is insulated and designed to carry food and beverage. The exterior surface is 100 percent vinyl with no textile backing. Between the two layers of vinyl is 1/4 inch of foam. This item has a nylon zipper and a webbed carry handle.

The applicable subheading for the plastic lunch tote will be, 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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