CLA-2-42:OT:RR:NC:N4:441
Elizabeth Darnel
Spring Colaboratory, Inc.
121 Woodcrest Road
West Chester, PA 19382
RE: The tariff classification and status under the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II) of fishing tackle bag from Haiti.
Dear Ms. Darnel:
In your letter dated September 29, 2014, you requested a tariff classification ruling on behalf of Flambeau, Inc. You have submitted a sample, which is being returned to you.
The sample submitted, style Flambeau AZ4, is a soft-sided fishing tackle bag with an exterior surface constructed of 100% polyester textile material. The bag’s lid is secured by a three-sided zippered enclosure. The interior of the bag is textile-lined. The bag has a textile carrying handle and a padded shoulder strap. The exterior of the bag has numerous open mesh and zippered pockets. It measures approximately 12” W x 7½” H x 7” D.
You state in your letter that all the materials of which the bag is constructed are sourced from China. You also state that, except for the formation of the fabric itself, the bag will be wholly assembled in Haiti. The following processes will be performed in Haiti: design, purchasing, cutting, pressing, stamping, sewing, embroidery, heat printing, silk screening, pad printing, sub assembly, final assembly, labeling, and packaging.
The applicable subheading for the fishing tackle bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (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 will be 17.6% ad valorem.
Your request also concerns the eligibility for preferential duty treatment of the bag under the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II). The applicable subheading to determine eligibility for the tackle bag under HOPE II would be 9820.42.05, HTSUS, which provides for:
Articles of heading 4202 described in U.S. note 6(l) to this subchapter and imported directly from Haiti or the Dominican Republic.
U.S. Note 6(l), Subchapter XX, Chapter 98, HTSUS, provides as follows:
The preferential tariff treatment provided in heading 9820.42.05 shall be extended to any article classifiable under subheading 4202.12, 4202.22, 4202.32 or 4202.92 of the tariff schedule that is wholly assembled in Haiti and is imported directly from Haiti or the Dominican Republic, without regard to the source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
The note indicates that the source of the fabric and materials from which the bag is made is of no consequence provided the bag is wholly assembled in Haiti. As your bag is wholly assembled in Haiti, it qualifies for preferential treatment in subheading 9820.42.05, HTSUS, provided that it is imported directly from Haiti or the Dominican Republic.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division