The tariff classification of a molded silicone plastic bag from China.

N323671 January 27, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Mr. Asher Gardyn Handee Products 5785 Pare Street Montreal, QC H4P1S1 Canada RE: The tariff classification of a molded silicone plastic bag from China. Dear Mr. Gardyn: In your letter dated January 12, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as a “Silicone Pop Fidget Toy Bag.” The subject bag is made from colorful molded silicone plastic and is designed in the shape of a unicorn with fidget pop buttons on the front. It measures 3.4 inches in length by 1.6 inches in width by 5.4 inches in height. The bag features a zipper on top and a shoulder strap, which is 22.8 inches long. It will be imported in a clear polybag. Handbags are specifically provided for in the second half of heading 4202. Articles in the second half of heading 4202 are limited to those products constructed of, or covered with, the materials named therein. Molded plastic is not one of the named materials. As such, handbags of molded plastic are excluded from heading 4202. Additionally, you suggest this bag may be classifiable as a toy in heading 9503. We disagree. Although you describe the product as a toy, its useful functions as a handbag are greater than any play value the item may have. The article is used to provide the useful functions of storage, protection, organization, and portability for the child’s personal effects and property rather than for play or amusement, which would therefore preclude classification under heading 9503. As the “Silicone Pop Fidget Toy Bag” would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division