The tariff classification of child’s novelty tote bag from China

N318830 May 3, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Sam So Infinite Seasonal Ltd Shanghai Industrial Investment Building Wan Chai, Hong Kong China RE: The tariff classification of child’s novelty tote bag from China Dear Mr. So: In your letter dated April 9, 2021, you requested a tariff classification ruling. You submitted photographs in lieu of a sample. The article, which you referred to as the “Halloween Trick or Treat Bag,” is a child’s novelty tote bag constructed of 100% polyester textile material. It is a utilitarian article that provides the useful functions of organizing, storing, protecting, and transporting a child’s personal effects such as food, candy, or clothing. The article of a durable construction and suitable for repetitive use. It features two handles and measures approximately 10.75” H x 8.5” W. The front panel depicts the face of a monster. The applicable subheading for the novelty tote bag 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3131, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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