CLA-2-42:OT:RR:NC:N4: 441
Ken Park
Amscan Inc.
A Party City Holdings Co.
1 Celebration Square 100 Tice Blvd Woodcliff Lake, NJ 07677
RE: The tariff classification of two reusable tote bags from China
Dear Mr. Park:
In your letter dated November 5, 2024, you requested a tariff classification ruling. Samples were submitted for our review and will be retained by our office as requested.
The articles, which you referred to as the “Halloween Pumpkin Light Up Treat Bag” and the “Halloween Monster Light Up Treat Bag” are children’s reusable tote bags. Both bags have the same item number, 370651. They are made of clear polyvinyl chloride (PVC) plastic sheeting. The articles are of a durable construction and suitable for repetitive use. The bags are designed to provide storage, protection, organization, and portability to children’s personal effects such as food, candy, toys, or a child’s other personal effects. Each features an open top and two handles. Each interior has one compartment. Each front features a battery powered LED lighting strip around three sides. Each bag measures approximately 10 inches (H) by 8 inches (W) by 4 inches (D).
In your request, you indicted that you believe these bags should be classified under subheading 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of plastic. We point to chapter 39 note 2(m) which excludes goods classifiable in Heading 4202 from this chapter. As these reusable children’s tote bags are classifiable in Heading 4202, they are precluded from consideration under Heading 3926 as suggested.
The applicable subheading for the tote bags will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, 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 4202.92.4500, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division