CLA-2-42:OT:RR:NC:N4:441
Joel R. Junker Joel R. Junker & Associates
1191 Second Avenue, Suite 1800
Seattle, WA 98101
RE: The tariff classification of travel bags, a messenger bag, and a game case from China
Dear Mr. Junker:
In your letter dated August 15, 2011, on behalf of Bensussen Deutsch and Associates, you requested a tariff classification ruling. Your samples will be returned to you.
The Mini Elite Transporter Case (product number CPFA075254) is a fitted case for a handheld Nintendo 3DS gaming system. The case is constructed with an outer surface of man-made textile material. The case has a small textile handle at the top of the case and a fold over flap that secures to the front of the case by means of a hook and loop closure. The case features a zippered main compartment with an elastic strap to secure the device, as well as a separate zippered compartment at the rear of the case. The case is designed to provide storage, protection, portability and organization to one device and its accessories. The Nintendo 3DS logo is printed on the front flap of the game case, and is also etched on the case’s metal zipper pulls. The case measures approximately 4.5" (W) x 7" (H) x 2" (D).
The Elite Transporter Case (product number CPFA075255) is a travel bag constructed with an outer surface of man-made textile material. The bag is designed to provide storage, protection, portability and organization to personal effects during travel. You indicate that the bag is intended to transport a Nintendo 3DS gaming system, however the bag can accommodate other personal effects as well. The bag features two zippered compartments. There is a textile-lined main compartment with a pocket affixed to the compartment’s back wall. The smaller rear compartment features a number of small elastic pockets that are of a size to fit Nintendo 3DS game cartridges. There is a fold over flap that secures to the front of the travel bag by means of a hook and loop closure. There is a padded textile carry-handle at the top of the bag. The Nintendo 3DS logo is printed on the front of the travel bag’s flap, and is also etched on the case’s metal zipper pulls. The bag measures approximately 9" (W) x 9" (H) x 3"(D). The Universal Transporter (product number CPFA075119) is a travel bag constructed with an outer surface of man-made textile material. The bag is designed to provide storage, protection, portability and organization to personal effects during travel. You indicate that the bag is intended to transport a Nintendo DS gaming system, however the bag can store and transport other personal effects as well. The bag features two zippered compartments. There is a textile-lined main compartment with an open pocket affixed to the compartment’s back wall. The smaller rear compartment contains a mesh pocket with a zippered closure that can be used to store additional items, as well a number of small elastic pockets that are of a size to fit Nintendo DS game cartridges). There is a fold over flap that secures to the front of the travel bag by means of a hook and loop closure. There is a padded textile carry-handle at the top of the bag. The travel bag features an image of two squares embroidered onto the front flap. You state that these two squares represent a portion of the “signature” Nintendo DS logo. The full Nintendo DS logo is etched into the bag’s metal zipper pull. The travel bag measures approximately 8" (W) x 8" (H) x 2"(D).
The Messenger Bag (product number CPFA075250) is a messenger bag constructed with an outer surface of man-made textile material. It is designed to transport items normally carried to and from the office or school. You indicate that the bag is intended to transport a Nintendo 3DS gaming system, however the bag can store and transport other articles as well. The messenger bag has two zippered compartments. The front compartment contains 60 small elastic pockets, which you indicate are of a size to fit Nintendo 3DS game cartridges. The rear compartment features a padded open pocket and two zippered mesh pockets. The Nintendo 3DS logo is printed on the front of the messenger bag, and is also etched on the metal zipper pulls. The messenger bag has an adjustable webbed shoulder strap. It measures 10" (W) x 10" (H) x 3" (D).
The applicable subheading for style CPFA075254 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, with outer surface of textile materials, other, of man-made textiles. The general rate of duty is 17.6 % ad valorem.
The applicable subheading for styles CPFA075255 and CPFA075119 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 general rate of duty is 17.6% ad valorem.
The applicable subheading for style CPFA075250 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, of man-made fibers. The general rate of duty is 17.6% ad valorem.
In your ruling request, you suggest that the abovementioned styles qualify for duty-free treatment under subheading 9902.11.90, HTSUS. Subheading 9902.11.90 provides for a temporary reduction in the rate for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of Heading 9503 or 9504, or educational toys or devices of heading 8543.
Style CPFA075254 does meet the prerequisites of subheading 9902.11.90, and thus is entitled to beneficial treatment under that subheading. The rate of duty is free.
Styles CPFA075255, CPFA075119, and CPFA075250 do not meet all of the prerequisites of subheading 9902.11.90. While these styles all bear a Nintendo logo, they can be used for any number of articles. They are not specially shaped or fitted for a particular electronic toy or game. Moreover, they are not otherwise classified in heading 4202.92.90. Thus, they do not meet all of the prerequisites of subheading 9902.11.90 and do not qualify for duty free treatment. The general rate of duty will apply.
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) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division