CLA-2-42:OT:RR:NC:N4:441
Ms. Eileen Family Geodis USA, Inc. 5101 South Broad Street Philadelphia, PA 19112
RE: The tariff classification of knife cases from China and the Netherlands
Dear Ms. Family:
In your letter dated August 7, 2019, you requested a tariff classification ruling. Samples were provided and will be returned under separate cover.
The submitted samples, item numbers 2066-8/B, 2025-8/BL, 3088-8/B, 2088-5/C, and 4022-5/B are cases fitted for knives. The cases are designed to provide storage, protection, organization, and portability to knives or tools. They each feature two handles and a shoulder strap, except item number 4022-5/8.
Item numbers 2066-8/B, 3088-8/B, and 2088-5/C are constructed with an outer surface of man-made textile materials. Item numbers 2066-8/B and 3088-8/B feature eight elastic pockets for knives and tools up to 18 inches long. They also feature a zippered mesh interior pocket. Item number 2088-5/C features five elastic pockets for knives and tools up to 19 inches long.
Item number 2025-8/BL is constructed with an outer surface of 100 percent cotton. The article features eight elastic pockets for knives and tools up to 18 inches long. It has a zippered mesh interior pocket.
Item number 4022-5/B is constructed with an outer surface of leather. The article features five pockets for knives and tools up to 16.5 inches long. It also features two strap closures.
The applicable subheading for item numbers 2066-8/B, 3088-8/B, and 2088-5/C will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem.
The applicable subheading for item number 2025-8/BL will be 4202.92.6091, HTSUS, which provides in part, for other bags and containers, with outer surface of sheeting of plastics or of textile materials, of cotton, other. The general rate of duty will be 6.3 percent ad valorem.
The applicable subheading for item number 4022-5/B will be 4202.91.9090, HTSUS, which provides in part, with outer surface of leather or of composition leather, other, other. The general rate of duty will be 4.5 percent ad valorem.
You stated that the country of origin for all items (except item number 4022-5/B) is China.
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 4202.92.9100 and 4202.92.6091, 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 4202.92.9100 and 4202.92.6091, 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 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