The tariff classification of a drawstring bag from China

N136406 January 4, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a drawstring bag from China Dear Ms. Tsiavos: In your letter dated December 2, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 7603 is a novelty bag constructed of 100% polyester textile material. The bag is designed to provide storage, protection, portability and organization to its contents. It has a main storage compartment with no additional features. The bag has a drawstring with two bells attached at the ends and faux fur trim. It is of a durable construction and capable of prolonged use. It measures approximately 6.5” (W) x 7.5” (H). The applicable subheading for the novelty bag will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. 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