United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K86607 - NY K86665 > NY K86610

Previous Ruling Next Ruling
NY K86610

July 7, 2004
CLA-2-42:RR:NC:TA:341 K86610


TARIFF NO.: 4202.92.4500

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 28, 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 $1.99 to $5.99. The samples are identified as :

1. Style HW4133 (054200225), is made-up in the general shape of a Jack-O- Lantern with heat sealed Polyvinyl Chloride (PVC) appliques on one side that simulate the eyes, nose and mouth. The bag is wholly of 12 MIL thick PVC sheeting. The plastic sheeting is die cut and all seams are heat-sealed. The bag is carried by means of double handles of braided 0.25” textile cord.

2. Style HW4293 (054200289) is identical in construction and motif to style HW4133 except it is a rectangular tote bag and has double self material carrying handles.

3. Style HW4134 (054200225) is made-up in the general shape of a ghost. It is of milk white PVC sheeting and has heat-sealed appliques form eyes and a mouth in contrasting black PVC. The bag is wholly of 12 MIL thick PVC sheeting of plastic. The plastic sheeting is die cut and all seams are heat-sealed. The bag is carried by means of double handles of braided 0.25” textile cord.

4. Style SWD-5526 is a basic rectangular tote bag. The front and back panels are of a black color and the sides are of an orange color. The front panel is printed with the words, “Trick or Treat”. The front and back panels are made-up of a three layer construction consisting of an exterior of PVC sheeting with a laminated fabric backing, a middle layer of paperboard and an inner layer of woven man-made fiber textile materials. The tote bag is open top and is carried by means of double handles of self-material. All seams and edges are turned and stitched. The front and back panels are double stitched to the side panels.

5. Style SWD-5523 is constructed identical to style SWD-5526. The only distinction is that in lieu of print, the front panel has a heat sealed PVC applique simulating a ghost with a bat design on its front.

Each of the five 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.

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 3923.29.00 that provides for articles for the conveyance or packing of goods, of plastics.

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

Chapter 39 Legal Notes 2 (ij) and (v) exclude goods classifiable in Heading 4202 and Chapter 95, from classification within the chapter. 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. Therefore, the 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 HW4133, HW4293,HW4134, SWD-5526 and SWD5523, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other, travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, 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

Previous Ruling Next Ruling

See also: