CLA-2-42:OT:RR:NC:N4:441
Ms. Kathy Valdivia
Norman Krieger Inc.
5000 E. Spring Street, Suite 250
Long Beach, CA 90815
RE: The tariff classification of portable cases from China
Dear Ms. Valdivia:
In your letter dated October 21, 2022, you requested a tariff classification ruling on behalf of your client, SA Consumer Products Inc. Samples were submitted. Our office will retain them as requested.
Product number VLP1-BK/Covert Black (each color has a different style number), which you referred to as “LifePod 1.0” is a portable case. It is designed to provide storage, protection, portability, and organization to a gun or other personal effects. In your submission, you indicated that it is constructed of polymer. The case features dual side compression latches for a locking mechanism. It measures approximately 10.25” (W) x 7” (L) X 2.25” (H).
Product number (Combination): 75241 and (Keyed): 75212, which you referred to as “TrekLite Lock Box – XL” are portable gun cases. Each article is also designed to provide storage, protection, portability, and organization to a gun and accessories during travel. In your submission, you indicated that each case is constructed of polycarbonate. Product number (Combination): 75241 features a four-digit combination lock at the front. Product number (Keyed): 75212 features a key lock at the front. Each article measures approximately 10” (W) x 7” (L) X 2” (H).
In your request, you suggest classification of the gun cases in 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles: other. We disagree. The proposed classification covers articles for the conveyance or packing of goods, while the primary use of the instant products is for personal use as secure storage for individuals’ belongings. Therefore, the products are precluded from classification in Heading 3923.
The applicable subheading for the gun cases will be 4202.99.9000, HTSUS, 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 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