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I have read the following sentence:

She says to Tom, "Here is a new school bag for you, Tom."

How do I parse this sentence construction? Is it an existence sentence?

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I am not familiar with the term existence sentence, but if it means here what it appears to mean in Chinese-language studies, No: this is not a sentence which asserts or denies the existence of a new school bag.

It might be a ‘locative’ sentence, which tells the hearer where object named may be found. It might merely announce the presence of the object named—for thirty years NBC's Tonight Show opened with Ed McMahon saying

... and now: H e e e r e ’s Johnny!

But the usual use of the Here is/are construction is as a ‘performative’: speaking the sentence announces and performs the act of giving the new school bag to Tom. In this case it would probably be accompanied by the act of handing the bag to Tom. In other cases the latter act might be reduced to a gesture, or handing over something which represents the gift:

(waving toward it) Here's your new office, Paul.
(handing him the keys) Here's your car, Mike.

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