The tariff classification of shopping tote bags from China

NY K81670 January 6, 2004 CLA-2-3:RR:NC:3:341 K81670 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 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 shopping tote bags from China Dear Ms. Mayer: In your letter dated December 29th, 2003 you requested a tariff classification ruling. Two of the four 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. The remaining two samples are identified as item numbers 21148 and 21149. They are made up of two layers of man-made fiber textile materials and a middle layer of foamed plastics. The exterior surface constituent material is of man-made fiber textile materials. Each shopping bag is open top and has double cut out handles. One side of each bag is printed with ‘Trick-or-Treat”. Item 21148 has a witch character sewn to the front panel and item 21149 has a monster character. 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 items 21148 and 21149 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 of man-made fibers. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for items 6544780 and 6544790 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division