CLA-2-42:OT:RR:NC:N4:441
David Rutt
Maersk Customs Services USA Inc.
1501 S. Clinton St, Suite 210
Baltimore, MD 21224
RE: The tariff classification of a coin purse from China
Dear Mr. Rutt:
In your letter dated April 27, 2023, you requested a tariff classification ruling on behalf of Puma North America, Inc. Photographs, lab analysis, and descriptive literature were provided for our review.
The article is a coin purse with a neck strap. It is designed and sized to contain coins, paper currency, identification, or other similarly sized personal effects. You have indicated in your submission that the body of the purse is constructed predominately (63%) of man-made fibers. It shall be classified accordingly.
The applicable subheading for the coin purse will be 4202.32.9300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers. 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 4202.32.9300, 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 4202.32.9300, 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 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