CLA-2-42:OT:RR:NC:N4:441
Charles Santarelli
Mersant International Ltd.
158-12 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of a tote bag and a wallet from China
Dear Mr. Santarelli:
In your letter dated June 8, 2016, you requested a tariff classification and marking ruling on behalf of Fusion Accessories. You have submitted two samples which are being returned to you under separate cover.
You state in your letter that both samples are constructed of leather that is coated on the exterior with polyurethane, which creates a sheeting of plastic on the outer surface. Therefore, the outer surface constituent material is the plastic sheeting.
Style 54100 is a tote bag. It is designed and sized to provide storage, protection, organization, and portability to personal effects during travel. The bag features two shoulder straps, a zipper closure, one zippered exterior pocket, a textile lined interior, and three interior pockets. It measures approximately 15.25” (W) x 10” (H) x 4.5” (D). There is a white label permanently sewn into the lining (which is red) with the words “Made in China” printed in black ink.
Style 54100W is a wallet with a three sided zipper closure. It is designed to provide storage, protection, organization, and portability to currency, credit cards, receipts, and identification. It features nine slot pockets. It measures approximately 7” (W) x 3.5” (H) x 0.75” (D). There is a white label permanently sewn into the lining (which is black) with the words “Made in China” printed in black ink.
The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the wallet will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The rate of duty will be 12.1¢/kg + 4.6% ad valorem.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The proposed marking of imported tote bag and wallet, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported products.
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