The tariff classification of a novelty tote bag from China

N237382 February 8, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Jessica Ayling Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a novelty tote bag from China Dear Ms. Ayling: In your letter dated January 10, 2013, you requested a tariff classification ruling. Your sample will be returned to you. Item 182635 is a tote bag constructed of 100% polyester textile material. The item will be imported in four colors, each with a different Halloween motif. The bag performs the useful functions of storing, protecting, transporting and organizing food, clothing, or other personal effects. It features one handle and a round opening without a means of closure. They are of a durable construction and suitable for repetitive use. The bag measures approximately 9” (W) x 17” (H). In your letter, you suggest classification of the tote bag 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. However, sports bags and other containers of Heading 4202, HTSUS, are excluded from classification in Chapter 95 by Note 1(d). The applicable subheading for the 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 man-made textile materials. 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