CLA-2-42:OT:RR:NC:N4:441
Ms. Megan S. Kepler
Lassig Inc.
629 Entler Avenue, Suite 38
Chico, CA 95928
RE: The tariff classification of a backpack and accessories from China
Dear Ms. Kepler:
In your letter dated April 10, 2019, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample, article number 1101021007, is identified as a “diaper bag.” It is a backpack. It is constructed with an outer surface of 100% polyester, a man-made textile fabric. The article is designed to provide storage, protection, portability, and organization to personal effects during travel. The backpack is imported with a changing pad, an insulated case, a stroller hook, a zippered pouch, and an adjustable shoulder strap. The changing pad can be kept folded and secured with a hook-and-loop fastener. The backpack has a zipper closure and one handle. The back of the pack has two adjustable textile straps that allow the user to wear it over the shoulders and on the back. The exterior features a top zippered opening, a front zippered pocket, two open side pockets, two meshed pockets with adjustable straps, and one handle at the top. The interior has one large zippered wall pocket and two medium open pockets. The opposite side has one large hook-and-loop pocket, three medium snap button pockets, and two small adjustable pockets.
The backpack and accessories are considered to be a set for tariff purposes. Pursuant to General Rule of Interpretation 3(b), the essential character of the set is imparted by the primary article (the backpack), which stores and transports the other components.
The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The general rate of duty is 17.6 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). 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 4202.92.3120, 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 4202.92.3120, 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