CLA-2-42:OT:RR:NC:N4:441
Mr. Anthony LoPresti
S.J. Stile Associates LTD
181 South Franklin Ave
Valley Stream, NY 11581
RE: The tariff classification of a backpack from China
Dear Mr. LoPresti:
In your letter dated November 8, 2018, you requested a tariff classification ruling on behalf of your client Fast Forward LLC. You have submitted a sample which will be returned to you under separate cover.
The subject merchandise is a backpack constructed of man-made textile material. It is designed to provide storage, protection, portability, and organization to dolls or other personal effects during travel. The interior of the backpack has six straps on the back wall to hold dolls in place. The front exterior features one zippered pocket and lacks an exterior window. The back of the pack has two straps that allow the user to wear it over the shoulders and on the back. It features two mesh pockets, one hanging loop, and a top zipper closure.
The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The general rate of duty is 17.6% ad valorem.
With regard to the rate of duty, the submitted backpack is also provided for in Heading 9902, HTSUS. Subheading 9902.12.40, HTSUS, 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 incoporating any exterior windows through which a doll can be viewed (provided for in subheading 4202.92.31). The submitted sample meets all of the prerequisites of this tariff provision. Accordingly, this backpack is entitled to beneficial treatment under HTSUS subheading 9902.12.40. The rate of duty for this subheading is Free. This rate only applies to articles entered on or before December 31, 2020.
While the aformentioned merchandise is eligible for reduced duty treatment under subheading 9902.12.40, when that merchandise is produced in China it will be subject to additional duties imposed by Section 301, as described below.
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 4202.32.10, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report subheadings 9903.88.03, 9902.12.40 and 4202.92.3120.
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.
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 the 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