The tariff classification of a novelty gift bag from China

N273205 March 21, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Macie Cooper Samuel Shapiro & Company, Inc. 1215 E. Fort Avenue, Suite 20 Baltimore, MD 21230 RE: The tariff classification of a novelty gift bag from China Dear Ms. Cooper: In your letter dated February 17, 2016, you requested a tariff classification ruling on behalf of Unique Industries. You have submitted a sample, which is being returned to you under separate cover. The submitted sample is a novelty gift bag constructed with an outer surface of plastic sheeting material. The bag is designed to provide storage, protection, portability and organization to its contents. It has one storage compartment, an open top, and two carrying handles. It is made up to emulate a Christmas stocking. The bag is of a durable construction and suitable for prolonged use. It measures approximately 7.5” (W) x 9.75” (L). In your ruling request you suggested the bag be classified in Heading 3923, Harmonized Tariff Schedule of the United States (HTSUS). Articles of Heading 4202, HTSUS, are excluded from Chapter 39 by legal note 2(m) of Chapter 39. The submitted sample is akin to the articles of Heading 4202. As such, your sample cannot be classified in any of the subheadings of Chapter 39. The applicable subheading for the bag will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic, other. The rate of duty 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division