CLA-2-42:OT:RR:NC:N4:441
Ms. Kristina Derix
Efolium Co., Ltd.
3-4F 151, Seochojungang-ro, Seocho-Gu
Seoul 06596 South Korea
RE: The tariff classification of various bags with zippered pouches from South Korea
Dear Ms. Derix:
In your letter received in this office on February 24, 2017, you requested a tariff classification and marking ruling.
The subject merchandise, the “Pot de Miel” – “Space Diaper Backpack,” “Space Diaper Shoulder Bag” and “Space Toddler Backpack” are constructed with an outer surface of 100% nylon textile material. They are designed to provide storage, protection, organization and portability to personal effects during travel. They will be imported with protective dust bags.
The Space Diaper Backpack will be imported packaged for retail sale with a mini zippered pouch with a carry handle and two stroller hooks. For classification purposes, the backpack, pouch and hooks are considered a set, and will be classified accordingly. The backpack will impart the essential character of the set, General Rule of Interpretation 3(b) noted.
The Space Diaper Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a carrying handle at the top, a rear and top zipper closure, one zippered front pocket and two open side pockets. The interior has four open wall pockets. The backpack includes a mini zippered pouch with a carry handle. The pouch has an open interior with one wall pocket and two divided elasticized pockets under the zippered closure. The stroller hooks have a hook and eye closure with a lobster claw hook for facilitation onto a stroller.
The Space Diaper Shoulder Bag will be imported packaged for retail sale with a zippered toiletry bag and two stroller hooks. For classification purposes, the bag, toiletry bag and hooks are considered a set, and will be classified accordingly. The bag will impart the essential character of the set, General Rule of Interpretation 3(b) noted.
The Space Diaper Shoulder Bag has a top zip closure, front and rear zippered pockets and two side open wall pockets. The interior has four open wall pockets. The toiletry bag included has a top zip closure. The stroller hooks have a hook and eye closure with a lobster claw hook for facilitation onto a stroller.
The Space Toddler Backpack has two adjustable shoulder straps that enable the user to wear in on his or her back. It features a carrying handle, a top zipper closure, one zippered front pocket and one open side pocket. It has one interior open wall pocket.
In your ruling request you suggest classification as 4202.12.2000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics. However, that number no longer exists in the HTSUS.
Moreover, the bags are constructed with an outer surface of textile materials, not plastic. They are also more properly classified as travel bags rather than trunks or suitcases.
The applicable subheading for the two backpacks will be 4202.92.3120, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for the travel bag will be 4202.92.3131, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.
You have also requested a marking ruling for the bags. The samples you provided were marked with “Made in Korea,” printed in black ink on several white labels. The labels are sewn onto one of the interior side seams of the bags.
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.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the travel bags is the consumer who purchases the product at retail.
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 the imported bags 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 bags.
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.
Your inquiry does not provide enough information for us to give a ruling on the eligibility of your products for special duty treatment under the Korean Free Trade Agreement. Your request for a ruling should include a statement as to whether the item will be exported directly to the United States from the producing country. You must also provide the country of origin for each of the components of the finished item and a detailed list of each manufacturing process including the country where each step took place. When this information is available, you may wish to consider resubmission of your request. We will retain your sample for sixty days.
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