Tariff Classification; Tote Bags, Shopping Bags, Halloween Trick or Treat Bags, Festive Decorations, plush toy, from China

NY K87027 July 9, 2004 CLA-2-42:RR:NC:TA:341 K87027 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Mr. John M. Peterson Neville Peterson LLP 17 State Street - 19th floor New York, NY 10004 RE: Tariff Classification; Tote Bags, Shopping Bags, Halloween Trick or Treat Bags, Festive Decorations, plush toy, from China Dear Mr. Peterson: In your letter dated June 10, 2004, on behalf of Target Corporation, you requested a classification ruling for a tote bag with plush spider . You have submitted a sample of a tote bag with plush toy spider. The sample is identified as vendor style ES 002. The tote bag is of a kind commonly known as a “shopping bag”. The bag measures 14” x 14” and has a 3” gusset. The interior is fully lined with a rayon satin fabric. The exterior of the bag is of nylon textile fabric that is backed with sheeting of plastic. The fabric is textured within the weaving process. The exterior is solid black in color. The bag has a shoulder strap of self-material that is tri-folded and stitched lengthwise down the middle of the strap. The tote bag has a plush replication of a spider affixed to the front panel by means of hook and loop tapes. You have suggested classification of the tote bag 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. Although you suggest the plush spider should be classified with the tote bag if considered a festive decoration, your alternative classification is as a plush toy within hts 9503.41. 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. The tote bag is a form of the eo nomine provided “shopping bags” and ‘traveling bags” of Heading 4202 and all forms thereof. The bag is used to provide the useful functions of storage, protection, organization and portability common to the eo nomine containers of Heading 4202. Style ES 2003 is identical to all other tote bags commonly carried by girls and ladies and use to contain personal effects, as well as to carry purchases when shopping, during travel. Duration or destination does not limit travel. A person is traveling even when going about on daily business or activities. Therefore, the bag is prima facie classifiable in heading 4202. However, the Heading Legal Note 1(l) does exclude articles of chapter 95. Chapter 95,Legal Note 1(e) does preclude classification therein if the good is a container of Heading 4202. 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 and for a room, table or similar place or location. The 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 bag ,style ES-002, will be 4202.92.3031 Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for travel, sports and similar bags, with outer surface of textile materials, of man-made fibers duty will be 17.6 percent ad valorem. The applicable subheading for the plush spider, will be 9503.41.0000,Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for toys representing animals or non-human creatures, stuffed toys. The rate of duty will be free. 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