CLA-2-42:OT:RR:NC:N4:441
Andrew Hall
Central Purchasing, LLC
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of molded plastic cases from China
Dear Mr. Hall:
In your letter dated December 7, 2020 you requested a tariff classification ruling. Photographs of three samples were submitted in lieu of samples.
You have stated that the three articles, referred to as SKU 63927, SKU 64520, and SKU 64819, are constructed of molded plastic that is not coated or covered with a second material on the outer surface of the cases. Each case will be imported with a generic foam insert that is not fitted for a particular item or set of items. The three cases are akin to suitcases in form and function.
The applicable subheading for SKU 63927, SKU 64520, and SKU 64819 will be 4202.12.2120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, and similar containers, with outer surface of plastics, structured, rigid on all sides. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.12.2120 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 4202.12.2120, 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 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