CLA-2-42:OT:RR:NC:N4:441
Richard Salisbury
GRIPPS Global USA Inc.
100 South Clinton Avenue
Rochester, NY 14604
RE: The tariff classification of a tool bag from Taiwan
Dear Mr. Salisbury:
In your letter dated August 25, 2022, you requested a tariff classification ruling. You have submitted images in lieu of a sample.
The article at issue, which you referred to as “H01115 Bison Bag - Tool Storage Bucket,” is a tool bag. In your correspondence, you indicated that the bag is constructed of 75% cotton, 23% polyester, and 2% nylon. You also indicated that the outer surface of the bag is not coated with plastic sheeting. The article is designed to provide protection, portability, organization, and storage to various hand tools and related accessories. It features a drawstring closure at the top and one handle. The article measures approximately 12” in diameter and 16” in height.
In your submission, you suggested that the article should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. For an article to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there cannot be a more specific heading that also provides for the classification of the article. The Explanatory Notes to heading 6307, HTSUS provides, in pertinent part, “This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” As the article is more specifically provided for in Heading 4202, HTSUS, it will be classified therein.
You also suggested that the bag be classified under subheading 4202.92.9100, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). However, the predominate fiber in the textile with which the article is constructed is cotton. The article will be classified accordingly.
The applicable subheading for the tool bag will be 4202.92.6091, HTSUS, which provides in part, for other bags and containers, with outer surface of sheeting of plastics or of textile materials, of cotton, other. The general rate of duty will be 6.3 percent ad valorem.
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