CLA-2-42:OT:RR:NC:N4:441
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of three bags with markers from China
Dear Mr. Kenny:
In your letter dated March 25, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You have submitted samples, which will be returned to you under separate cover.
The submitted samples, which you referred to as the “Glitterazzi Messenger Bag,” the “Glitterazzi Hipster Bag” and the “Glitterazzi Fashion Tote,” are children’s bags each with five markers, CVS number 888294. Each bag is constructed with an outer surface of polyester, which is a man-made textile material. Each article has a different decorative pattern, which is intended for a child to decorate and personalize with the included markers.
The markers and bags are considered sets for tariff purposes. The bag of each set provides the most value to the set and is the article that will outlast the life of the other components. As such, the essential character of each set is imparted by the bag, General Rule of Interpretation 3(b) noted.
The “Glitterazzi Messenger Bag” is designed to transport items normally carried to and from school. The bag has an owl design. The interior features a single, unlined compartment with no additional features. The bag has an exterior flap that covers the entire front panel with a hook-and-loop closure.
In your request, you suggested classification of the messenger bag in subheading 4202.12.21 or 4202.12.29, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, and school satchels with an outer surface of plastics. However, the article at issue is made with an outer surface of textile material and will be classified as such.
The “Glitterazzi Hipster Bag” and the “Glitterazzi Fashion Tote” are travel bags. They are designed to provide storage, protection, portability, and organization to a child’s personal effects during travel. The “Glitterazzi Hipster Bag” features a zippered top closure and an adjustable shoulder strap. The bag has a decorative pattern of a star and heart with “BE you” print on it. The “Glitterazzi Fashion Tote” features an open top and two handles. The bag has a decorative pattern of a flower and leaf.
The applicable subheading for the “Glitterazzi Messenger Bag” will be 4202.12.8130, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, of man-made fibers, school satchels and similar containers. The general duty rate will be 17.6 percent ad valorem.
The applicable subheading for the “Glitterazzi Hipster Bag” and the “Glitterazzi Fashion Tote” will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty is 17.6 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).
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 4202.12.81 and 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 subheadings 9903.88.03, in addition to subheadings 4202.12.8130 and 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 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