CLA-2-42:OT:RR:NC:N4:441
Ms. Michelle Parascandola
Accessory Innovations, LLC 34 West 33rd Street, Suite 600 New York, NY 10001
RE: The tariff classification of a backpack from China
Dear Ms. Parascandola:
In your letter dated October 25, 2018, you requested a tariff classification ruling. You have submitted a sample, which was submitted to the Customs and Border Protection laboratory for analysis. The sample will be returned to you under separate cover.
The sample, style number B19JO42824, is a backpack constructed with an outer surface of two materials: man-made textile and plastic sheeting. The front panel and side panels are covered in the material which our laboratory determined to be plastic sheeting. The back panel is constructed of the textile. The front panel is silver in color, glossy, and decorated to appeal to a child. The front panel is the most visually prominent feature of the backpack. It is also the aspect of the article that will compel the consumer to choose it over similar products with simpler designs. As such, the essential character of the backpack is imparted by the plastic sheeting of the front panel, General Rule of Interpretation (GRI) 3(b), noted.
The backpack is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure and one handle. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The exterior features one front zippered pocket, one front open pocket with two straps, and two open side pockets. The backpack measures approximately 11.5 inches (W) by 16 inches (H) by 4 inches (D).
The applicable subheading for the backpack 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 general rate of duty will be 20 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
You inquired as to whether the backpack is eligible for special treatment under subheading 9902.12.40, HTSUS, which by virtue of legislative action, provides for a temporary reduction in the rate of duty for backpacks or totes, each with an outer surface of man-made fiber textile material, specially designed for carrying dolls and containing straps, sleeves, netting, or other restraints specifically designed to hold a doll in place, not incorporating any exterior windows through which a doll can be viewed (provided for in subheading 4202.92.31).
In order to be eligible for special treatment under the above mentioned provision, the article must meet all the prerequisites set forth in the provision. The submitted sample is provided for in subheading 4202.92.4500, HTSUS, not 4202.92.31, HTSUS. Accordingly, style B19JO42824 is not entitled to beneficial treatment under subheading 9902.12.40, HTSUS. The general rate of duty and the additional 25 percent duty as described above are applicable to this product.
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