CLA-2-42:OT:RR:NC:N4:441
Mr. Rory Kelly
Surf Hardware USA
7615 Othello Avenue, Suite B
San Diego, CA 92111
RE: The tariff classification of surfboard bags from China
Dear Mr. Kelly:
In your letter dated October 30, 2018, you requested a tariff classification ruling on surfboard bags. You have submitted samples which will be returned to you under separate cover.
Items 1, 2, and 3, which you referred to as the Day Cover, Travel Cover, and Stretch Cover respectively, are surfboard bags constructed of man-made textile material. They are each intended to provide storage, protection, and portability to a surfboard. The bags are specially shaped to contain one surfboard. Each will be imported without a surfboard.
You suggest that the bags be classified under subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS). However, Legal Note 1(d) to Chapter 95 excludes “Sports bags or containers of Heading 4202, 4303 or 4304.” The bags are of the type of sports bags classified in Heading 4202.
The applicable subheading for the surfboard bags 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 rate of duty will be 17.6% 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). 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 4202.92.31, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.92.3131, 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.
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