CLA-2-42:OT:RR:NC:N4:441
Mr. Joseph J. Kenny
Geodis USA LLC
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a carry case from China
Dear Mr. Kenny:
In your letter dated September 29, 2023, you requested a tariff classification ruling on behalf your client, CVS Pharmacy Inc. Photographs and product descriptions were provided for our review.
The article at issue is a carry case constructed of tinplate steel. It is akin to a small trunk and features a plastic top handle, a hinged lid, and a metal latch closure. It is designed to provide storage, protection, portability, and organization to a child’s personal effects. The article measures 5.75 (W) x 5.75” (L) x 2.5” (D). The case is available with various characters on the exterior surface. It is of a durable construction and suitable for repetitive use.
The applicable subheading for the case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, and similar containers, other. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.19.0000, 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., 9903.88.15, in addition to subheading 4202.19.0000, 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 notes cited above and the applicable Chapter 99 subheadings. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division