CLA-2-42:OT:RR:NC:N4:441
Mr. Santiago Beltran
Build-A-Bear Workshop
1954 Innerbelt Business Center Drive
Saint Louis, MO 63114
RE: The tariff classification of a drawstring backpack from China
Dear Mr. Beltran:
In your letter dated June 25, 2019, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample, item number 27910, is identified as a “Frozen II Toy Bear Carrier.” It is a child’s drawstring backpack constructed with an outer surface of 100 percent man-made textile material. The article is designed to provide protection, portability, organization, and storage to personal effects during travel. It features three-inch slits on the side seams that accommodate a plush animal’s arms. You state that the plush animal will be imported separately. The backpack has two sets of drawstring cords that when pulled tight secure the top closure and also serve as the shoulder straps. The bag measures approximately 13.5 inches (w) x 17 inches (h).
In your request, you suggest that the backpack be classified under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… “Children’s products” as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” However, Legal Note 1(d) to Chapter 95 excludes “Sports bags or other containers of heading 4202, 4303 or 4304.”
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.
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 4202.92.3120, 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 4202.92.3120, 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.
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 vikki.lazaro@cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division