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April 13, 1999

CLA-2-42:RR:NC:341 E80334


TARIFF NO.: 4202.92.4500

Mr. Roger Hill
Hill Design Group
522 Palmer Lane
Menlo Park, CA 94025

RE: The tariff classification of novelty shopping bags from China

Dear Mr. Hill:

In your letter dated April 6, 1999, you requested a tariff classification ruling for novelty shopping bags.

The three samples submitted with your request, all style number SC-0024, are identified as "Inflatable Halloween Trick or Treat Bags from China." Each is manufactured wholly of polyvinyl chloride (PVC) sheeting and has an inflatable bat, ghost, or witch heat sealed to the sides of the bag. The instant samples are primarily shopping bags of plastic sheeting as they are designed for prolonged use. The carrying bags are personal accessories and primarily have the useful function of carrying personal effects and property. The bags are not primarily decorations for a place such as a home, school, office or church. Since they are not three-dimensional representations of an accepted symbol of Halloween (the inflatable characters are simply added onto the bag), the bags are not considered "festive" for Customs purposes.

The applicable subheading for the novelty shopping bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The rate of duty will be 20% 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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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