CLA-2-42:OT:RR:NC:N4:441
Ms. Megan S. Kepler
Lassig Inc.
629 Entler Avenue, Suite 38
Chico, CA 95928
RE: The tariff classification of a backpack and a suitcase from China
Dear Ms. Kepler:
In your letter dated February 20, 2019, you requested a tariff classification ruling. You have submitted samples, which will be returned to you under separate cover.
The submitted samples are a child’s backpack and a child’s suitcase. The backpack is constructed with an outer surface of 100 percent polyester, which is a man-made textile material. The interior of the backpack has a hook attached to a zippered pouch. The front exterior features an insulated zippered pocket, a side zippered pocket, and one open side pocket. The back of the article has two straps that allow the user to wear it over the shoulders and on the back. It also features a handle at the top. The backpack is designed to provide storage, protection, portability, and organization to a child’s personal effects during travel.
The suitcase is constructed with an outer surface of 100 percent polyester. It features two wheels and a retractable handle. It is a hard-sided suitcase with a handle on the side and a zipper closure along three sides. The front exterior features one zippered pocket and one adjustable side pocket. The interior has an open mesh wall pocket and an interlocking strap on the opposite side of the suitcase. The suitcase is designed to provide storage, protection, portability, and organization to a child’s personal effects during travel.
The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The general rate of duty is 17.6 percent ad valorem.
The applicable subheading for the suitcase will be 4202.12.8170, HTSUS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of textile materials, of man-made fibers, others. The general rate of duty is 17.6 percent 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 4202.92.31 and 4202.12.81, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report subheadings 9903.88.03, in addition to subheadings 4202.92.3120 and 4202.12.8170, 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 the World Wide Web at https://hts.usitc.gov/current.
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