The tariff classification of novelty tote bags from China

N217537 June 1, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Judy Awana Inter-Orient Services 1455 Monterey Pass Road, #205 Monterey Park, CA 91754 RE: The tariff classification of novelty tote bags from China Dear Ms. Awana: In your letter, which was received in this office May 15, 2012, you requested a tariff classification ruling. Your samples are being returned to you. You have submitted three samples which are identical except that each is a different color and has a different decorative decal. Each decal depicts a common Halloween symbol. The samples are children’s novelty tote bags designed to provide storage, protection, organization, and portability to personal effects. They are constructed with an outer surface of polyester textile material. Each bag features a plastic bottom, an open top, one carrying handle, and a safety light. They are of a durable construction and suitable for repetitive use. In your request you have suggested classification of the articles under subheading 9505.90.6000, 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. Your samples possess the utilitarian function of providing storage, protection, portability, and organization to a variety of articles. Utilitarian articles are excluded from classification in Chapter 95 by Chapter Note 1(v). As such they are not classifiable in heading 9505. You have also suggested classification under subheading 6307.90.9889, HTSUS. However, Section XI Note (l) excludes articles of Heading 4202 from being classified within any of the Chapters of Section XI. Chapter 63 is included in Section XI. As the articles are specifically provided for in heading 4202, they are excluded from classification in Chapter 63. The applicable subheading for the novelty tote bags 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, 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/. 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, Thomas J. Russo Director National Commodity Specialist Division