Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of two generic pouches from China
Dear Mr. Kenny:
In your letter dated May 11, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You have submitted photos in lieu of samples.
Item numbers 323668 and 323674 are generic pouches. In email correspondence you indicated that they are each constructed with an outer surface of 100 percent man-made textile. The pouches are designed to provide storage, protection, portability, and organization to personal effects during travel. Each article has a zippered closure at top. The interior of each pouch has one generic compartment.
The applicable subheading for the pouches will be 4202.92.3131, Harmonized Tariff Schedule of the United States (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 is 17.6 percent ad valorem.
You inquired as to whether the pouches are eligible for special treatment under subheading 9903.88.45, HTSUS, which provides for “Shaving/toiletry bags of polyester, each measuring not more than 30 cm by 28 cm by 11 cm, weighing not more than 1 kg (described in statistical reporting number 4202.92.3131.)”
In order to be eligible for special treatment under the above mentioned provision, an article must meet all the prerequisites set forth in the provision. There is no indication that the pouches are specially designed or dedicated to containing the items associated with shaving or toiletries. They are generic pouches suitable for a variety of sundry articles. Thus, they are not eligible for the special treatment.
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 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, 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]
Steven A. Mack
National Commodity Specialist Division