The tariff classification of PVC Halloween Shopping Bag from China

NY L86947 September 1, 2005 CLA-2-42:RR:NC:3:341 L86947 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Esther Springer-Johannesen Seko Customs Brokerage 2460 S 161 Street Seattle WA 98158 RE: The tariff classification of PVC Halloween Shopping Bag from China Dear Ms. Springer-Johannesen: In your letter dated August 2, 2005 you requested a tariff classification ruling. The request is on behalf of Creative Customs Confections, d.b.a. Jaxxi Products & Design. The submitted sample is a shopping bag that measures 13.5” high, 11” wide and has a 4” gusset. The shopping bag is made-up of heavy gauge (approximately 13 MIL) Polyvinyl Chloride (PVC) plastic sheeting and a polyester textile lining. The bag has a cardboard reinforced bottom inner lining and double handles of plastic tubing. The front and back panels are printed with a Halloween Jack-O-Lantern motif. The carrying bag is designed for prolonged use and is of durable materials. The sample will be returned as requested. You suggest that the shopping bag is classified within tariff number 9505.90.60, Harmonized Tariff System of the United States, Annotated (HTSUSA), which provides, in part, for festive, carnival and other entertainment articles. Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI’s) taken in order. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In addition, the applicable Explanatory Notes (E.N.) offer guidance in understanding the scope and legislative intent of the particular tariff provision. Goods classifiable within Heading 9505, HTSUSA, are subject to Chapter 95, Legal Note 1(d) wherein other containers of Heading 4202 are excluded from classification in Chapter 95. In addition, Heading 9505, Explanatory Note (A) (1) reads: (A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include: (1)Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees cake decorations which are traditionally associated with a particular festival (e.g. animals, flags). E.N. (A) also provides: “The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function, e.g. table ware, kitchenware, toilet articles, carpets, and other textile floor coverings, apparel, bed linen, table linen, toilet line, kitchen linen.” Heading 4202, HTSUSA, provides for specific eo nomine goods and all similar articles. The provision includes all forms of the enumerated goods. Goods that posses the useful characteristics of storage, protection, organization and portability are classifiable within the heading. Chapter 42, Additional U.S. Note 1 indicates that the eo nomine “shopping bags” is included within the scope of the subheading that provides for “travel, sport and similar bags.” Chapter 42, Legal Note 1(l) excludes goods of Chapter 95 from classification therein. The instant sample is also known as a tote bag, which is a form of the Heading 4202 eo nomine “shopping bags”. In addition, its useful functions of storage, protection, organization and portability are greater than any decorative value the article may have. The PVC Halloween carrying bag is not classifiable within Heading 9505, HTSUSA and is classified within Heading 4202, HTSUSA . The applicable subheading for the PVC Halloween bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of textile materials or of sheeting of plastic, 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division