CLA-2-42:OT:RR:NC:N4:441
Mr. Michael Mason
LTD Commodities
2800 Lakeside Drive
Bannockburn, IL 60015
RE: The tariff classification of a pill case and contact lens case from China
Dear Mr. Mason:
In your letter, received in our office September 7, 2018, you requested a tariff classification ruling. You have submitted two samples which will be returned to you under separate cover.
Item 381003-3ZPV-BLK is identified as the Black Pill and Vitamin Organizer. It is a two-piece item which includes a zippered case with an interior pill and vitamin case. The two components together are designed to provide storage, protection, portability, and organization to pills and vitamins during travel. The interior component is a molded plastic case with eight individual sections, identified for each day of the week with one spare section, and fitted to store pills. The pill and vitamin case measures approximately 3 1/2” (w) x 1 3/8” (h) x 2 1/2” (d). The exterior component is a zippered case constructed with an outer surface of polyurethane (PU), a plastic sheeting. The exterior component is shaped and fitted to contain the interior pill case. The zippered case measures approximately 3.5” (w) x 2.5” (h) x 1.5” (d). The two components together form a composite good for tariff purposes, General Rule of Interpretation (GRI) 3(b) noted. The interior fitted plastic case imparts the essential character.
Item 381007-4ZLC-PNK is identified as the Pink Contact Lens Case. It is a three-piece item which includes a zippered case with one contact lens case and a mini plastic bottle. The three components together are designed to provide storage, protection, portability, and organization to contact lenses. The contact lens case measures approximately 2 3/4” (w) x 3 1/8” (h) x 3/4” (d) and the plastic bottle holds approximately 1 fluid ounce of lens solution. The exterior component is a zippered case constructed with an outer surface of polyurethane (PU), a plastic sheeting. The exterior component is shaped and fitted with an interior wall pocket to accommodate the lens holder, a sewn-on loop to accommodate the solution bottle and one side wall with a plastic reflective square for use as a “mirror.” The zippered case measures approximately 3.5” (w) x 2.5” (h) x 1.5” (d). The three components together form a composite good for tariff purposes, GRI 3(b) noted. The interior fitted plastic case imparts the essential character.
In your letter, you suggested subheading 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). These cases are not akin to the travel sets provided for in that subheading. They are the type of cases provided for in Heading 4202 and will be classified accordingly.
The applicable subheading for the cases will be 4202.39.9000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 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. Subsequently, 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. 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), and September 21, 2018 (83 F.R. 47974). 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 4202.39.9000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.39.9000, 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.
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