The tariff classification of novelty handbags and tote bags from China

N035500 August 29, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.92.3031 Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of novelty handbags and tote bags from China Dear Mr. Williams: In your letter dated July 14, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. Style AC09-0041 is a novelty handbag constructed with an outer surface of 100% polyester textile material. It is designed to contain the small personal effects one would normally carry on a daily basis. The bag has a textile-lined main compartment with no additional features. It has a single carrying strap, an open top, and a hook-and-loop closure. It measures approximately 6” (W) x 6” (H) x 2” (D). Style AC09-0059 is a novelty handbag constructed with an outer surface of 100% polyester textile material. It is designed to contain the small personal effects one would normally carry on a daily basis. The bag has a textile-lined main compartment with no additional features. It has a single carrying strap, an open top, and a hook-and-loop closure. It measures approximately 5” (W) x 4” (H) x 2” (D). Style AC09-0088 is a tote bag constructed with an outer surface of 100% polyester textile material. It has a double carrying handles and an open top. The bag is designed to contain personal effects during travel. It has a textile-lined main compartment and no additional features. The front exterior of the bag depicts a pink and black cat. It measures approximately 13” (W) x 10” (H) x 5” (D). Style AC09-0093 is a tote bag constructed with an outer surface of 100% polyester textile material. It has a carrying handle and an open top. The bag is designed to contain personal effects during travel. It has a mesh-lined main compartment and no additional features. The front exterior of the bag depicts a purple bat. It measures approximately 11” (W) x 7.5” (H) x 6” (D). Style AC09-0100 is a novelty handbag constructed with an outer surface of 100% polyester textile material. It is designed to contain the small personal effects one would normally carry on a daily basis. The bag has a main compartment with no additional features and a zipper closure. It has a removable wrist strap with a metal carabineer at the end. It measures approximately 5” (W) x 14.5” (L). Style AC09-0101 is a novelty handbag constructed with an outer surface of 100% polyester textile material. It is designed to contain the small personal effects one would normally carry on a daily basis. The bag has a textile-lined main compartment with no additional features and a drawstring closure. It measures approximately 4” in diameter and 6” (H). In your letter, you suggest that the styles described above are classified under subheading 9505.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The novelty handbags and tote bags have useful functions and value greater than any play value that they may possess. Furthermore, utilitarian articles are excluded from classification as festive articles in heading 9505, HTSUS, as noted, in Chapter Note 95(v). The applicable subheading for style AC09-0041, style AC09-0059, style AC09-0100, and style AC09-0101 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile material, other, other, of man-made fibers. The duty rate will be 17.6% ad valorem. The applicable subheading for styles AC09-0088 and AC09-0093 will be 4202.92.3031, HTSUS, which provides for provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. HTSUS 4202.22.8050 and 4202.92.3031 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division