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NY K82096

January 2, 2004
CLA-2-3:RR:NC:3:341 K82096


TARIFF NO.: 4202.92.4500

Dennis Shostak
Import Traffic Manager
C/o The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of shopping bags from China

Dear Mr. Shostak:

In your letter dated December 17th, 2003 you requested a tariff classification ruling.

The two submitted samples, identified as Item Numbers 6544780 and 6544790, are double handle shopping bags that measure approximately 15”W x 24”H. They are made up of a sheeting of plastics that is 4 mils (a mil is one thousandth of an inch) thick. The bags are of a stitch construction and have seam bindings of stitched Polyvinyl Chloride (PVC) sheeting. Each bag has double handles of stitched PVC plastic sheeting that is embossed to simulate nylon. The front and back panels are printed with Halloween designs. 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 tote bags are substantially constructed and intended for repeated reuse. The printed design not withstanding, the principle uses of the bag 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 the tote bags 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. The rate of duty for 2004 will remain the same.

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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