CLA-2-42:OT:RR:NC:N4:441
Mr. Winifred Drews
DSV Air & Sea
6307 South 228th Street
Kent, WA 98032
RE: The tariff classification of decoy bags from China
Dear Ms. Drews:
In your letter dated October 22, 2020, you requested a tariff classification ruling on behalf of your client, E-BI International, Inc. You have submitted photos in lieu of samples.
The subject merchandise is various styles of decoy bags. They are designed to provide storage, protection, portability, and organization to duck decoys used in the sport of hunting.
You referred to the first items as the “Hen/Jake bag” and the “Strutter bag.” You have indicated in your submission that they are constructed with an outer surface of 100 percent polyester, which is a man-made textile material. Each bag features a zippered closure and one handle. The Hen/Jake bag measures approximately 29.5” (W) x 33” (H) x 23” (D). The Strutter bag measures approximately 40” (W) x 37” (H) x 34” (D).
The second items, which you referred to as “Accessory Bags,” are drawstring bags. You have indicated in your submission that they are constructed of man-made textile that is coated with plastic sheeting. The medium bag measures approximately 28” (W) x 29.5” (H) x 20.5” (D), the large bag measures approximately 29” (W) x 30.5” (H) x 24” (D), and the x-large bag measures approximately 27” (W) x 34” (H) x 23.5” (D).
You referred to the third item as the “6-Slot Bag.” You have indicated in your submission that it is constructed of man-made textile that is coated with plastic sheeting. The article features an open top and two handles. The interior features six slot compartments. It measures approximately 24” (W) x 20” (H) x 16” (D).
In your request, you suggested that the hunting decoy bags are classified under 9507.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets;...Other: Fish landing nets, butterfly nets and similar nets.” However, the duck decoys are not included with the bags. The bags will be imported separately. Moreover, Legal Note 1(d) to Chapter 95 excludes “Sports bags or other containers of Heading 4202, 4303 or 4304.”
The applicable subheading for the “Hen/Jake bag” and “Strutter bag” will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem.
The applicable subheading for the “Accessory Bags” and the “6-Slot Bag” will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general 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 4202.92.3131 and 4202.92.4500, 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 4202.92.3131 and 4202.92.4500, 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