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NY K81669

January 6, 2004
CLA-2-3:RR:NC:3:341 K81669


TARIFF NO.: 4202.92.4500

Ms. Kristin Mayer
Classification Analyst
Wal-Mart Logistics
MS 30410-L-32
601 N.Walton Blvd.
Bentonville, AR. 72716-0410

RE: The tariff classification of tote bags from China

Dear Ms. Mayer:

In your letter dated December 29th, 2003 you requested a tariff classification ruling.

Three samples, identified as Item Number 72300, have been submitted. Each sample is identical to the other except for the applique design on the front panel. The bags are made up of an opaque sheeting of plastics that is approximately 11mils (a mil is one thousandth of an inch) thick. The bags are open top and have double braided rope handles. Each front panel has heat appliques that form a design simulating a cat face, jack-o-lantern face or a spider web with spider. The bags are designed for prolonged use and are capable of re-use.

You have suggested that the items are 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 bags are eo nomine shopping bags of heading 4202, HTSUS, and are substantially constructed and intended for repeated reuse. The front panel designs not withstanding, the principle uses of the bags are to provide storage, protection, organization and portability. Such useful functions are greater than any decorative value the bags may have. Therefore, bags are not classifiable within heading 9505, HTSUSA.

The applicable subheading for item #72300 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 plastic sheeting. 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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