CLA-2-42:OT:RR:NC:N4:441
John Botha
Toddy Slinger (PTY) Ltd
12a Epping Road
Forest Town, Johannesburg 2193 South Africa
RE: The tariff classification of a sling bag with a water bottle and a strap from China
Dear Mr. Botha:
In your letter dated September 1, 2023, you requested a tariff classification ruling. You have submitted samples, which will be returned you to under separate cover.
The article, which you have referred to as the SNUG BUD® Classic Body Warmer, consists of a sling bag and a hot water bottle. Although a second sample was not submitted, you have indicated that the article is also available in a smaller version called the SNUG BUD® Junior.
The sling bag is constructed with an outer surface of man-made textile and is of a durable construction. The bag features a generic interior storage compartment, one shoulder strap with a zippered pocket, and an additional pocket which you have indicated may be used to insert the users’ hands for warmth. The included bottle is a standard hot water bottle which provides no heating properties when empty. The sling bag and hot water bottle may be used together to add warmth to the user during outdoor activities when the water bottle is filled with hot water for as long as the water remains hot.
The sling bag may also be used without the water bottle to provide storage protection, portability, and storage to other personal effects during travel or outdoor activities such as walking or hiking. The hot water bottle may also be used on its own in the home.
The sling bag and hot water bottle are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the set is imparted by the sling bag as it will perform the functions of storing, protecting, transporting, and organizing additional contents along with or in place of the bottle. It is also the article which provides the most bulk and value.
The applicable subheading for the sling bag with hot water bottle 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 will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, 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., 9903.88.15, in addition to subheading 4202.92.3131, HTSUS, listed above.
A separate article described as a “Snug Bug® Snuggle Strap,” is an adjustable webbed textile strap with a molded plastic clasp on each end designed to attach to a SNUG BUD® Classic and Junior Classic Body Warmer or a Snug Bug® Junior Body Warmer and secure the body warmer around the torso of the body. The strap consists of two dyed black woven straps composed of 100 percent polyester filament yarns. One end of each strap is threaded through a plastic clasp, folded over, and the two layers are sewn together to secure the clasp. The other end of each strap is threaded through a plastic side release buckle, folded over, and the two layers are sewn together to secure the side release buckle. The completed strap, measures 27 inches in length by 1 inch in width when fully expanded. You state that the strap is sold separately from the SNUG BUD®.
The applicable subheading for the Snug Bug® Snuggle Strap will be 6307.90.9891, HTSUS, which provides for “Other made- up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, 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 notes cited above and the applicable Chapter 99 subheadings. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division