CLA-2-42:OT:RR:NC:N4:441
Larry Lieberman
New York Customs Brokers, Inc.
148-02 Guy R. Brewer Blvd.
Jamaica, NY 11434
RE: The tariff classification of a tote bag and a polypropylene plastic resin pumpkin from China
Dear Mr. Lieberman:
In your letter dated May 19, 2009, you requested a tariff classification ruling, on behalf of your client, Missry Associates, Inc.
Item 71029974 is a tote bag constructed of 100% non-woven polypropylene (PP) textile material. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag has an open top and double carrying handles. It is designed to provide protection, portability, storage, and organization to personal effects during travel. The bag is of a durable construction and suitable for long-term use. It measures approximately 13” (W) x 16.5” (H).
Item 80041259 is a bucket made of 100% polypropylene (PP) plastic material, molded to depict an orange Jack-O’-Lantern. The item measures approximately 9” in diameter and 7” high and features a strap at the top. It is designed to be filled with candy and placed on a table during a Halloween party. This item is considered to be a symbol or motif that is clearly associated with a specific holiday in the United States.
In your letter, you suggest classification of both items under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. However, utilitarian articles are excluded from classification as festive in Heading 95 as per Note 1 (v) to chapter 95.
The applicable subheading for item 71029974 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for item 80041259 will be 9817.95.0500, HTSUS, which provides for articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be Free.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division