CLA-2-42:OT:RR:NC:N4:441
Mr. Paola Pignetti
Alexander Wang Inc.
386 Broadway
New York, NY 10013
RE: The tariff classification of a fanny pack from China
Dear Mr. Pignetti:
In your letter dated March 17, 2020, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
STYLE 20C220F135 is a fanny pack. It is designed to be worn around the waist for hands-free storage of personal effects during sport activities and travel. It provides storage, protection, portability, and organization to its contents.
The article is constructed from several materials. In response to our request for additional information you indicated that the front panel of the article is composed of textile material that is completely coated on the outer surface with polyurethane “foil.” The foil is visible to the naked eye and creates a shiny appearance. You indicated that the foil completely coats that textile, but it is not plastic sheeting. Thus, the outer surface material of the front panel is not the underlying textile or a sheeting of plastic. The front panel is composed of textile, but the textile is not the outer surface material. The outer surface constituent material is the material you refer to as foil. You indicate that the back panel is composed of leather.
The front panel is the portion of the article that is visible while it is in use. The coating over the textile creates a glossy and textured finish which creates a prominent and stunning visual impact. It is the front panel that will compel the consumer to choose this article over other choices in the marketplace. As such, the essential character is imparted by the front panel, General Rule of Interpretation 3(b) noted.
The applicable subheading for the fanny pack will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.99.9000, 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 4202.99.9000, 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 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