CLA-2-42:OT:RR:NC:N4:441
Robert E. Hornyan
ACB Import Services, Inc.
2153 E. Jones Ave.
Phoenix, AZ 85040
RE: The tariff classification of a plastic case from China
Dear Mr. Hornyan:
In your letter, dated November 9, 2018, you requested a tariff classification ruling on behalf of your client Gentap LLC. In response to our request, you have submitted a sample. It will be returned to you under separate cover.
The sample is identified as item number EPC010. It is a generic molded plastic case, akin to briefcases and attache cases. The case is structured and rigid on all sides. The interior is not specially shaped or fitted for a particlular item or set of items. The interior lacks any indication that the case is intended to, or capable of, performing a function beyond storing, protecting, organizing and transporting the intended contents.
The applicable subheading for the plastic case will be 4202.12.2910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcase, school satchels and similar containers, with outer surface of plastics or of textile materials, with outer surface of plastics, other, structured, rigid on all sides, attached cases, briefcases and similar containers. The general rate of duty is 20% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.12.29, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.12.2910, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
You indicate in your letter that you also import a “case” that is permanently attached to a pump or other device. Your inquiry does not provide enough information for us to give a classification ruling on that article as you submitted only a generic case. Your request for a classification ruling should include a sample of the precise article for which you are requesting a determination. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division