The tariff classification of Halloween trick or treat bags with wheels from China

N037079 September 10, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Luz Guzman Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of Halloween trick or treat bags with wheels from China Dear Ms. Guzman : In your letter dated August 22, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. Styles 19023, 19122, and 19020 are Halloween trick or treat bags with different designs on the front exterior, such as, a black cat, a monster and a pumpkin. The bags are constructed with an outer surface of 100% nylon textile material. They are intended to provide the useful functions of storage, protection, organization and portability to candy, toys, and other personal effects during travel. The bags have a main compartment with open tops, retractable handles and two wheels. Each style measures approximately 9” (W) x 10” (H) x 4.5” (D). The applicable subheading for the styles 19023, 19122, 19020 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 4202.92.3031 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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