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NY K86609

July 8, 2004
CLA-2-42:RR:NC:TA:341 K86609


TARIFF NO.: 4202.92.3031

Mr. John M. Peterson
Neville Peterson LLP
17 State Street - 19th floor
New York, NY 10004

RE: Tariff Classification; Novelty Tote Bags: Shopping Bags, Halloween Trick or Treat Bags, Festive Decorations, from China.

Dear Mr. Peterson:

In your letter dated May 27, 2004, on behalf of Target Corporation, you requested a classification ruling for various novelty tote bags.

You have submitted samples of five carrying bags described as “Halloween Trick or Treat Bags”. Each bag is of a kind normally sold at retail at suggested retail prices ranging from $2.99 to $5.99. The samples are identified as :

1. Style SWD5598 (054200110), is an open top tote bag made-up in the general shape of a Jack-O- Lantern with sewn-on textile appliques on one side that simulate the eyes, nose and mouth. The bag is wholly of a double layer of man-made fiber textile materials. The fabric is die cut and all seams are turned and stitched. The bag is carried by means of a shoulder strap made-up of two layers of textile materials and an inner layer of paperboard.

2. Style GS-4043A (054200226) is a rectangular open top tote bag. The front and back panels are of a black color non-woven fabric and the sides are of a lime green corduroy fabric. The front panel has a sewn-on applique that resembles a bat in flight. The open top has scalloped edges and the bag is carried by means of a shoulder strap made-up of two layers of the same material as the front and back panels. The edges of the strap are scalloped. All seams and edges are stitched.

3. Style GS-H4043Q (4028) is similar in size to style GS-4043A. It is an open top tote bag . The front , back and side panels are f the same non-woven black fabric. There is an applique of white non-woven fabric simulating a ghost sewn to the front panel. The interior is fully lined with a rayon satin fabric. The bag has a shoulder strap of self-material that is tri-folded and stitched lengthwise down the middle of the strap. All seams and edges are turned and double stitched.

Each of the three styles is substantially constructed. The bags are designed for and capable of repetitive and prolonged use. The principal use of the bags is to be carried with the person and to provide storage, protection, organization and portability for whatever foodstuffs and other articles placed within. The bags are tote bag forms of a shopping bag. The samples will be returned as requested.

You have suggested classification under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS) as a festive decoration. As an alternative, you suggest classification within subheading 6307.90 as a made-up article of textile.

Classification must be within the most specific provision and according to the language of the chapters and headings and their relative Notes.

Section XI, Legal Notes 1(l) and (t) exclude textile goods classifiable in Heading 4202 and Chapter 95, from classification within the Section. Consideration must first be between the two more specific provisions before resort to the excluded provision. Therefore, the initial issue centers on Heading 4202 vs. Heading 9505.

Each tote bag is a form of the eo nomine provided “shopping bags” of Heading 4202. The bag is used to provide the useful functions of storage, protection, organization and portability common to the eo nomine containers of Heading 4202. Heading 4202 does include eo nomine goods such as “shopping bags” and ”knapsacks” and forms thereof. The two eo nomine carrying bas are designed and used to contain foodstuffs and other articles during travel. Duration or destination does not limit travel. A person is traveling even when going from one house to another. Therefore, each bag is prima facie classifiable in that heading. However, the Heading Legal Note 1(l) does exclude articles of chapter 95.

The Explanatory Notes of the Harmonized Tariff are intended to provide guidance when classifying goods within a particular Section, Chapter or Heading. Heading 9505 Explanatory Note (A)(1) indicates the scope of the goods intended to be classifiable as “Festive”. Note (A) (1) specifies “festive decorations” includes goods that are used to decorate rooms, tables, etc.” The goods of heading 9505 must principally be used as a decoration for a room, table or similar place or location.

Each tote bag is not principally used to decorate a table, room or similar location. It is principally used as a tote bag while traveling about. The useful functions of storage, protection, organization and portability are greater than any decorative value the article may have whether or not it is used to decorate a room or table. Therefore each tote bag is not classifiable in heading 9505 and is classified in heading 4202.

The applicable subheading for the tote bags, styles SWD-5598,GS-4043A and GS-H403A(4028), will be 4202.92.3031 Harmonized Tariff Schedule of the United States (HTS), which provides for Other, travel, sports and similar bags, with outer surface of textile materials, of man-made fibers duty will be 17.6 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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