The tariff classification of a novelty gift bag from China

N146661 March 4, 2011 CLA-2-42:OT:RR:NC:N2:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Joseph Stinson LissGlobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a novelty gift bag from China Dear Mr. Stinson: In your letter dated February 3, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 9014516 is a novelty gift bag constructed with an outer surface 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 and a top opening with *a textile string closure. The bag is of a durable construction and suitable for prolonged use. It measures approximately 5.5” (W) x 7.5” (L). In your ruling request, you suggested classification of your sample under 6307.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made-up textile articles. However, the bag is more specifically provided for in Heading 4202, HTSUS. The applicable subheading for the novelty gift bag will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases…and similar containers, with outer surface of textile materials, 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