CLA-2-42:OT:RR:NC:N4:441
Ms. Kristina Derix
Efolium Co. Ltd.
3.4F 151, Seochojungang-ro, Seocho-Gu
Seoul 06595 South Korea
RE: The tariff classification of various bags from South Korea
Dear Ms. Derix:
In your letter received in our office March 6, 2017, you requested a tariff classification and marking ruling.
The subject merchandise, the “Pot de Miel” – “Light Toddler Backpack,” “Light Kids Backpack” and “Light Messenger Bag” are constructed with an outer surface of 100% polyester textile material. They are designed to provide protection, organization, and portability to personal effects during travel. The bags are available in three styles; Owl, Cat and Penguin.
Light Toddler Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a top zipper closure, one zippered front pocket and a carrying handle at the top. It has a lined interior and one open interior wall pocket.
Light Kids Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a top zipper closure, one zippered front pocket and a carrying handle at the top. It has a lined interior and one interior open wall pocket.
The article you have referred to as the Light Messenger Bag is similar in form and function to a fanny pack. It is designed to be worn around the waist for hands free storage of personal effects during activities and travel. It also provides protection, portability, and organization to the contents. The bag has a lined zippered compartment with no additional features. It measures approximately 12” (w) x 5” (h) x 1” (d).
In your ruling request you suggest classification as 4202.12.2000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics. However, that number no longer exists in the HTSUS. Moreover, the bags are constructed with an outer surface of textile materials, not plastic.
The applicable subheading for the backpacks will be 4202.92.3120, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The rate of duty will be 17.6 percent ad valorem.
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 rate of duty will be 17.6 percent ad valorem.
You have also requested a marking ruling for the bags. The samples you provided were marked with “Made in Korea,” printed in black ink on a white label. The label is sewn onto one of the interior side seams of the bags.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C.1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the bags is the consumer who purchases the product at retail.
With regard to the permanency of a marking, Section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in or etched. However, Section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The proposed marking of the imported bags as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported bags.
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.
Your inquiry does not provide enough information for us to give a ruling on the eligibility of your products for special duty treatment under the Korean Free Trade Agreement. Your request for a ruling should include a statement as to whether the item will be exported directly to the United States from the producing country. You must also provide the country of origin for each of the components of the finished item and a detailed list of each manufacturing process including the country where each step took place. When this information is available, you may wish to consider resubmission of your request. We will retain your sample for sixty days.
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