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NY K87266

July 1, 2004
CLA-2-42:RR:NC:TA:341 K87266


TARIFF NO.: 4202.92.3031

Mr. David Barnard
Limited Brands, Inc.
Four Limited Parkway
Reynoldsburg, OH 43068-5300

RE: The tariff classification of a tote bag from China.

Dear Mr. Barnard:

In your letter dated June 21, 2004, on behalf of Bath and Body Works, Inc., you requested a classification ruling for a tote bag.

A sample of style 33509 “Tote Style Handbag” has been submitted. The item is an open top tote bag designed and principally used as a generic carrying bag. The bag is similar to a small sized shopping bag. It possesses the useful characteristics of storage, protection, organization and portability. It is manufactured with an exterior surface of 100% polyester man-made textile material. It is lined with 100% cotton woven fabric. The front exterior panel is decorated with plastic beads, sequins and textile appliques that create an abstract image intended to simulate a red nosed reindeer. The word "Joy” is embroidered above the image. The bag measures approximately 8”(L) x 4 ½”(W) x 8 ½”(H).

In your letter you suggested classification under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS) as a festive article.

The tote bag is a form of the eo nomine provided “shopping bags” of Heading 4202. The bag is used to provide the usual 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.

Heading 9505 is subject to the Legal Notes of Chapter 95 and the Explanatory Notes of Heading 9505. Chapter 95 Legal Note 1(d) does exclude the containers of heading 4202 from classification in heading 9505. Therefore, if the bag is prima facie classifiable in heading 9505 as a festive article, and noting that classification is subject to dual exclusionary notes, the decision would turn on a determination of the principle use of the article.

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.

Style 33509, 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. Therefore the tote bag is not classifiable in heading 9505 and is classified in heading 4202.

The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.

HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of 670 are not currently subject to quota and the requirement of a visa.

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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