CLA-2-42:OT:RR:NC:N4:441
Jennifer Provoost
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of three tote bags from China
Dear Ms. Provoost:
In your letter dated May 14, 2024, you requested a tariff classification ruling. Samples were submitted for our review and will be returned to you under separate cover.
The submitted samples, which you referred to as the “41Dydet Minnie Polyester Treat Basket,” “41Madet Polyester Spiderman Treat Basket,” and “43Madim Polyester Avenger Treat Basket” are child’s novelty tote bags. Each article is constructed of 100 percent polyester, which is a man-made material. They are utilitarian articles that provide the useful functions of organizing, storing, protecting, and transporting a child’s personal effects. Each bag is of a durable construction and suitable for repetitive use. Each features an open top with one carrying handle.
The “Minnie Treat Basket” measures approximately 9.5 inches in diameter at the base, 10 inches in diameter at the top, and 8.5 inches in height. The “Spiderman Treat Basket” and the “Avenger Treat Basket” measure approximately 9 inches in diameter at the base, 9 inches in diameter at the top, and 8 inches in height.
In your request, you suggested that the novelty tote bags 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.” However, Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l). Note 1(l) excludes textile goods of Heading 4202, HTSUS, from being classified within any of the Chapters of Section XI. Your samples are of a durable construction and suitable for repetitive use. They are akin to the bags and containers of Heading 4202 and will be classified therein.
The applicable subheading for the novelty tote bags 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 general rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheadings 4202.92.3131, 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 Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 on the World Wide Web 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 of 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 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 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