CLA-2-42:OT:RR:NC:N4:441
Ms. Amy H. Warlick
Warlick Economic Consulting Services, Inc. 222 South Merrill Street Park Ridge, IL 60068
RE: The tariff classification of a suitcase from China
Dear Ms. Warlick:
In your letter dated June 12, 2019, you requested a tariff classification ruling on behalf of your client, JRSK, Inc. dba Away. You have submitted one sample, which will be returned to you under separate cover.
The submitted sample, item ECAR, is a suitcase constructed of molded plastics. It is structured and rigid on all sides. It features four spinner-wheels that allow 360 degree upright rolling. It has a retractable handle for rolling the suitcase and two side handles. The suitcase is designed to provide storage, protection, portability, and organization to clothing while traveling on extended trips. It measures approximately 21.5 inches (L) by 13.7 inches (H) by 9 inches (D).
In your letter, you suggested classification of the suitcase under subheading 4202.12.2150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of plastics, suitcases, other. We disagree as the suitcase is structured and rigid on all sides.
The applicable subheading for the suitcase will be 4202.12.2120, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of plastics, suitcases, structured, rigid on all sides. The general rate of duty will be 20 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 4202.12.2120, HTSUS, unless specifically excluded, are subject to the 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 4202.12.2120, 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.
In your request, you have mentioned five items. You have submitted one sample to our office. Suitcases constructed of identical materials but of different sizes will classified under the same subheading as the suitcase described above. However, this ruling is not applicable to any products other than suitcases or to suitcases of different materials.
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.
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