CLA-2-42:OT:RR:NC:N4:441
Ms. Alicia Garcia
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of two novelty backpacks from China
Dear Ms. Garcia:
In your letter dated July 2, 2020, you requested a tariff classification ruling on behalf of your client, Paradies Gift Limited. You have submitted samples, which will be returned to you under separate cover.
The submitted samples are novelty backpacks. They are made-up to emulate the character Minnie Mouse. Per your email correspondence, they are each constructed of man-made textile materials. The backpacks are designed to perform the utilitarian functions of storing, protecting, transporting, and organizing a child’s personal effects during travel. The first item features a zippered compartment behind the torso portion. It has a top handle. The second item features a zippered compartment behind the head portion. The back of each pack has two adjustable straps that allow a child to wear it over the shoulders on the back.
You suggested that these articles are plush toys. As these products have a utilitarian function of being able to carry small items, they are not classifiable in Heading 9503 as a toy in accordance with Legal Note 1(d) to Chapter 95 which excludes “Sports bags or other containers of heading 4202, 4303 or 4304.” Please see HQ H251422 dated November 29, 2019.
The applicable subheading for the novelty backpacks 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 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3120, HTSUS, unless specifically excluded, are subject to an 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 4202.92.3120, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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