CLA-2-42:OT:RR:NC:N4:441

Mr. Richard Salisbury
GRIPPS Global USA Inc.
100 South Clinton Avenue
Rochester, NY 14604

RE: The tariff classification of a tool bag from Taiwan

Dear Mr. Salisbury:

In your letter dated September 30, 2022, you requested a tariff classification ruling. You have submitted photos and descriptive information for our review.

The article at issue, which you referred to as “H01110 Bull Bag,” is a tool bag. In your request, you indicated that the tool bag is constructed primarily of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The tool bag features a drawstring closure at the top and one handle. The article measures approximately 12” in diameter and 16” in height.

In your request, you suggested that the tool bag be classified under 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). As the tool bag is primarily constructed of PVC plastic sheeting, this subheading is not applicable to the article under consideration.

You also suggested classification of the tool bag in subheading 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather, other, other, other. As the tool bag is primarily constructed of PVC plastic sheeting, this subheading is also inapplicable to the article under consideration.

The applicable subheading for the tool bag 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, other. The general rate of duty will be 17.6 percent ad valorem.

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 vikki.lazaro.cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division