CLA-2-42:OT:RR:NC:N4:441
Ms. Kristins Derix
Efolium Co., Ltd.
3.4F 151, Seochojungang-ro, Seocho-Gu
Seoul 06596 South Korea
RE: The tariff classification of various bags from South Korea
Dear Ms. Derix:
In your letter received in this office March 8, 2017, you requested a tariff classification ruling.
The subject merchandise is identified as Pot de Miel - “Toddler Backpack,” “Kids Backpack,” “Two –Way Lunch Bag” and “Side Cross Bag”. The bags are soft sided bags that are constructed of man-made textile fibers with an exterior surface of sheeting of plastic (PU coated). The bags are designed to provide storage, protection, organization and portability to personal effects during travel. They are available in six styles; elephant, whale, hedgehog, fox, bear and bird.
Toddler Backpack has two adjustable shoulder straps that enable the user to wear it 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 a nylon lining and one interior open wall pocket. It measures approximately 8” (w) x 10” (h) x 3.3 (d).
Kids Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a carrying handle, a top zipper closure, one zippered front pocket and a nylon lining. It measures approximately 11” (w) x 12” (h) x 4” (d).
Two-Way Lunch Bag is an insulated lunch bag principally used as a carrying bag to maintain the temperature of food and beverages during travel. It has a middle layer which consists of foam plastic that provides insulation and cushioning to the bag. The interior lining is water resistant. The top of the bag has a carrying handle and secures by means of a textile zippered closure on three sides. The exterior features one zippered pocket. The interior features one zippered mesh compartment, an open mesh pocket under the zippered flap and two elastic loops on each side wall. It has an adjustable shoulder strap which attaches to metal hardware at the rear exterior or sides of the bag which enables the user to wear as a shoulder bag or backpack. It measures approximately 9” (w) x 9” x 3.5” (d).
Side Cross Bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features one front exterior pocket and an open interior compartment with one wall pocket. It has a nylon lining and measures approximately 9” (w) x 7” (h) x 2.5” (d).
In your ruling request you suggest classification as 4202.12.2000, 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. The Two-Way Lunch Bag, Toddler Backpack and Kids Backpack are designed and sized to contain personal effects during travel and are more properly classified as travel bags rather than trunks or suitcases. The Side Cross Body Bag is more properly classified as a handbag rather than a trunk or suitcase.
The applicable subheading for the two backpacks will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.
The applicable subheading for the lunch bag will be 4202.92.0809, HTSUS, which provides for
insulated food or beverage bags: with outer surface of textile materials, other: other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the cross body bag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 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 a white label. The label is sewn onto one of the interior side seams of each bag.
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 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