CLA-2-42:OT:RR:NC:N4:441
Mr. William Ortiz
S.J. Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a suitcase from China
Dear Mr. Ortiz:
In your letter dated November 13, 2019, you requested a tariff classification ruling on behalf of your client, Fast Forward LLC. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample, style number TS12096, is a child’s suitcase featuring decorative animated characters on the front panel. The article is constructed with an outer surface of 100 percent polyester, which is a man-made textile material. The suitcase has a top handle and a zipper closure along three sides. The article features a retractable handle and two wheels. The exterior features one front zippered pocket and one mesh side pocket. The interior features a zippered wall pocket. The suitcase is designed to provide storage, protection, portability, and organization to a child’s personal effects. It measures approximately 18.5 inches (w) x 9 inches (h) x 7.5 inches (d).
The applicable subheading for the suitcase will be 4202.12.8170, Harmonized Tariff Schedule of the United States (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.
You indicated in your letter that style HPC139-T will be identical to the submitted sample except for the decorative design. This letter is also applicable to style HPC139-T provided that the construction, size, and materials are identical.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.12.8170, HTSUS, unless specifically excluded, are subject to an 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 4202.12.8170, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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