CLA-2-42:OT:RR:NC:N4:441
Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a generic waterproof pouch from China
Dear Mr. Kenny:
In your letter dated January 12, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photographs were submitted in lieu of a sample.
The article at issue, item number 429622, is a generic waterproof pouch. In your submission, you stated that it is made of polyvinyl chloride (PVC) plastic sheeting material. While you have referred to it as a cell phone pouch, is not specially shaped or fitted for a specific model or type of cell phone. It can be used to store any number of three-dimensional objects during activities that may cause water damage. The article features a flap closure that secures with two plastic snap closures. It has an adjustable nylon cord that can be worn around the neck. The pouch measure approximately 117 mm (W) x 208 mm (H) x 20 mm (D).
In your request, you suggested subheading 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, such as wallets. The article at issue is a generic pouch. It lacks the features commonly associated with a wallet such as fitted pockets or slots for identification and currency. Moreover, articles normally carried in the wallet or handbag do not generally require waterproofing.
The applicable subheading for the pouch will be 4202.92.9700, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The general rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9700, 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 4202.92.9700, 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, including information on exclusions and their effective dates, 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