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NY I84973

August 22, 2002

CLA-2-42:RR:NC:3:341 I84973


TARIFF NO.: 4202.92.3031

Mr. Carl D. Cammarata
Law Offices
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA. 94111

RE: The tariff classification of Child’s Novelty Tote Bag from China

Dear Mr. Cammarata:

In your letter dated August 7th, 2002 you requested a tariff classification ruling. The request is on behalf of Plush Creations, Inc.

The submitted sample is identified as Style #6473, “Hershey’s Easter Candy Basket”. The article is essentially a child’s tote bag made up to resemble a plush rabbit. Although you have indicated that the article is a basket, it is similar to a Trick or Treat bag used by a child to carry treats. The bag measures approximately 9” high by 6.6” wide. It has a self-material carrying handle. The bag is wholly of man-made fiber textile materials. The sample will be returned as requested.

Although you have indicated that the bag is to be marketed in the late winter or early spring season to coincide with the Easter Holiday, the bag is not a symbol of Easter. It is primarily a “Spring” Bag. There is nothing about the “Spring Bunny” or “Hershey Bunny” that limits its use to the Easter Holiday.

The useful functions attributable to the bag are storage, protection, organization and portability. These functions are greater than whatever decorative or play value the bag may have.

The applicable subheading for style #6473, will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The rate of duty will be 18.1 per cent 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 646-733-3041.


Robert B. Swierupski

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