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NY J85816

July 3, 2003

CLA-2-42:RR:NC:3:341 J85816


TARIFF NO.: 4202.92.4500

William Dang
C/o Air Commerce CHB
755 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of a tote bag from China

Dear Mr. Dang:

In your letter dated June 18th, 2003 you requested a tariff classification ruling. The ruling request is on behalf of Creative Custom Confections.

The submitted sample is a tote bag with an exterior constructed of paper reinforced Polyvinyl Chlorine (PVC) sheeting of plastics and an interior lined with polyester textile fabric. The top is open and has two plastic tubular handles that are double stitched and reinforced with paperboard within the top collar. The paper reinforced plastic sheeting consists of a base paper that is printed with a Jack-O-Lantern design and the word “Halloween” and an exterior of 12 mil (a mil is one thousandths of an inch) clear sheeting of plastics. The tote bag measures approximately 11”W x 13 ½”H x 4 ¼”D.

You have suggested that the item is classifiable within tariff number 9505.90.6000, Harmonized Tariff System of the United States, Annotated (HTSUSA) which provides, in part, for festive, carnival and other entertainment articles. The Explanatory Note (A), heading 9505, HTSUSA, provides guidance as to the characteristics and scope of the goods provided therein. The Note provides that such goods are generally made of non-durable material and are principally used as decorations traditionally associated with a particular festival.

The submitted tote bag is substantially constructed and intended for repeated reuse. The printed design on the paper not withstanding, the principle uses of the bag are to provide storage, protection, organization and portability for the personal effects, including money and candy, that a child may place within. The bag is of the same quality and construction as a similarly constructed tote bag equally used by an adult. The tote bag of a sheeting of plastic is not classifiable within heading 9505, HTSUSA.

The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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