The tariff classification of novelty tote bags from China

N285182 May 8, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of novelty tote bags from China Dear Ms. McGuffin: In your letter dated April 7, 2017, you requested a tariff classification ruling. You have submitted photos and five samples which will be returned to you under separate cover. The merchandise is identified as SKU 19343201, SKU 19343301, and SKU 19342401. The items are novelty tote bags similar to shopping bags. The bags are designed for and capable of prolonged use. For SKU 19343201, you state in your letter, it is produced in three styles, however your photos and descriptions have indicated only two styles: 1) Santa and 2) Snowman. They are constructed with an outer surface of 100% polyester felt, a man-made textile material. The bags depict a Santa or a Snowman character wearing a hat. The carrying handle is a cut-out in the center of the hats. They have an open-top with no form of closure and one unlined main compartment. The principal use of the novelty bags is to provide storage, protection, organization and portability for personal effects. The bags measure approximately 8” (w) x 10” (h) with a 4” gusset. SKU 19343301 is available in two styles; a Snowman with the words “Let it Snow” and Santa with the words “Merry Christmas”. They are constructed with an outer surface of 100% polyester felt, a man-made textile material. The bags a wintry scene printed in black ink on a white background. They have an open-top with no form of closure, one unlined main compartment and double carrying handles. The principal use of the novelty bas is to provide storage, protection, organization and portability for personal effects. The bags measure approximately 8¼” (w) x 10” (h). SKU 19342401 is available in three styles; a Santa, Snowman, and Santa belt. The submitted sample depicts a Santa face with the word “BELIEVE” on the front panel. It is constructed with an outer surface of 100% polyester felt, a man-made textile material. The bag has an open-top with no form of closure, one unlined main compartment and double carrying handles. The principal use of the novelty bag is to provide storage, protection, organization and portability for personal effects. It measures approximately 8” (w) x 10” (h). The applicable subheading for the novelty tote bags will be 4202.92.3131, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division