Amy H. Warlick
Warlick Economic Consulting Services, Inc.
222 S. Merrill St.
Park Ridge IL 60068
RE: The tariff classification of a telescoping luggage handle from China
Dear Ms. Warlick:
In your letter dated August 16, 2019 you requested a tariff classification ruling on behalf of JRSK, Inc. (dba Away). The submitted sample has been examined and will be returned as requested.
The merchandise under consideration is described as a “Telescoping Aluminum Handle” designed for various sizes of the Away brand polycarbonate luggage. The sample submitted consists of two telescoping aluminum poles held together by a top and bottom plastic mounting bracket, and a plastic handle at the top. The handle is designed to be installed to the interior of the luggage and does not provide any additional structural integrity to the luggage. When in use, the telescoping, retractable aluminum and plastic handle permits pulling/rolling of luggage on smooth surfaces. You state that the handles will be imported for aftermarket luggage repair services. The telescoping aluminum handles come in four different dimension; Carry-On size (50.9 centimeters collapsed and 101.5 centimeters extended), Bigger Carry-On (53.1 centimeters collapsed by 101.5 centimeters extended), Medium (60.8 centimeters collapsed by 101.5 centimeters extended), and Large (68.3 centimeters collapsed by 101.5 centimeters extended). You have stated that the aluminum poles used to make the Telescoping Aluminum Handle were made using an extruded manufacturing process.
The Telescoping Aluminum Handle is composed of different components (base metal and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3(c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for the Telescoping Aluminum Handle. The base metal component, which allows for the telescoping function, and the plastic, which provides the mounting and holding functions, are determined to be of equal significance. In this particular case, the heading for the base metal component appears last in numerical order and as such the Telescoping Aluminum Handle will be classified in the heading that provides for base metal mountings and fittings.
The applicable subheading for the Carry-On, Bigger Carry-On, Medium, and Large size Telescoping Aluminum Handle, will be 8302.49.6085, Harmonized Tariff Schedule of the United States, which provides for other mountings, fittings and similar articles, other; of iron or steel, of aluminum or of zinc; other. The general rate of duty will be 5.7 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. The USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g). HTSUS. Subsequently, USTR imposed additional tariffs, effective September 1, 2019, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(r). For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), September 21, 2018 (83 F.R. 47974), and August 30, 2019 (84 F.R. 45821). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8302.49.6085, HTSUS, unless specifically excluded, are subject to the 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 8302.49.6085, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.The Telescoping Aluminum Handle from China is made from an extruded manufacturing process and may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Jennifer Jameson at [email protected]
Steven A. Mack
National Commodity Specialist Division