CLA-2-42:OT:RR:NC:N4:441
Julia Zhang
Yiwu Tiankuang Fushi Limited
4/F, No.377 Wangdao Road
Beiyuan Industrial Zone, Beiyuan Street
Jinhua City, Zhejiang Province
Yiwu, China
RE: The tariff classification of a fanny pack from China
Dear Ms. Zhang:
In your letter dated November 29, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review.
The article at issue is a fanny pack. In your submission, you stated that it is made of 100% polyester which is a man-made textile material. The fanny pack is designed to be worn around the waist for hands-free storage of personal effects during sport activities and travel. It also provides protection, portability, and organization to its contents. The article has a top zippered closure and one adjustable textile strap with a plastic snap closure. The front features one zippered pocket. It measures 11.8 inches (W) by 4.7 inches (H) by 2 inches (D).
In your request, you suggest that the fanny pack be classified under subheading 4202.22.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The fanny pack is considered to be a travel bag, not a handbag. Additionally, polyester is not of vegetable fibers.
The applicable subheading for the fanny pack will be 4202.92.3131, HTSUS , which provides for travel, sports, and similar bags, with outer surface of textile material, other, 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 4202.92.3131, 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 4202.92.3131, 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 notes cited above and the applicable Chapter 99 subheadings. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division