The tariff classification of a novelty tote bag from China

N049766 February 13, 2009 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 a novelty tote bag from China Dear Ms. Guzman: In your letter dated January 14, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 19013 is a “Halloween Trick or Treat" novelty tote bag that is similar to a shopping bag. It is constructed with an outer surface of nylon textile material. A portion of one side of the bag has a plastic overlay depicting a cartoon character. The bag has an open-top with no form of closure, one main compartment, and a webbed carrying strap. The bag is designed for and capable of prolonged use. The principal use of the bag is to provide storage, protection, organization and portability for foodstuffs and other personal effects. It measures approximately 8” (W) x 6” (H) x 8” (D). The applicable subheading for the novelty tote bag 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/. 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