CLA-2-42:OT:RR:NC:N4:441
Jeff Chow
Air Tiger Express (USA), Inc.
17000 E. Gale Avenue
City of Industry, CA 91745
RE: The tariff classification of a messenger bag, a tote bag and a carrying case from China
Dear Mr. Chow:
In your letter dated April 7, 2011, you requested a tariff classification ruling on behalf of your client, Leapfrog Enterprises, Inc. Your samples will be returned to you.
Style 30529 is a messenger bag constructed with an outer surface of man-made textile material. It is designed to transport items normally carried to and from the office or school. It has a textile-lined interior compartment that is divided into two storage areas. The bag has a full frontal flap and secures with two plastic clips. There are two separate zippered pockets under the flap. It has a zipper closure at the top and an adjustable webbed shoulder strap. The bag measures approximately 11” (W) x 8” (H) x 3” (D).
Style 22329 is a padded tote bag constructed with an outer surface of man-made textile material. The bag is designed to provide storage, protection, organization, and portability to personal effects during travel. It has a textile-lined storage compartment with a non-removable foam divider. The top of the bag has a double zipper closure and a padded carrying handle. The bag measures approximately 11” (W) x 7.25” (H) x 3.5” (D).
The applicable subheading for style 30529 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem.
The applicable subheading for style 22329 will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The general rate of duty is 17.6% ad valorem.
In your ruling request, you suggest that style 30529 and style 22329 qualify for duty-free treatment under subheading 9902.11.90 HTSUS, which provides for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of headings 9503 or 9504, HTSUS. However, style 30529 and style 22329 can be used for any number of articles. They are not specially shaped or fitted for a particular electronic toy or game. Moreover, they are not otherwise classified in heading 4202.92.90. Thus, they do not meet the prerequisites of subheading 9902.00.90. They do not qualify for duty free treatment. The general rate of duty will apply.
Style 34017 is a carrying case constructed with an outer surface of ethylene vinyl acetate (EVA) plastic sheeting. It is designed to provide organization, portability, storage, and protection to an electronic game. The case has a permanently attached wrist strap and a zipper closure. It is specially shaped and fitted to hold a Leapster2 game system. The interior of the case has an elastic band to hold the game in place. It measures approximately 8” (W) x 6” (H) x 3” (D).
The applicable subheading for style 34017 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material, other. The general rate will be 17.6% ad valorem.
With regard to the applicable rate of duty, style 34017 is provided for in heading 9902, HTSUS. By virtue of legislative action, subheading 9902.11.90 provides for a temporary reduction in the rate for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of heading 9503 or 9504, or educational toys or devices of heading 8543. Style 34017 meets the prerequisites of this tariff provision. Accordingly, it is entitled to beneficial treatment under subheading 9902.11.90, HTSUS. The rate of duty is free.
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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division