CLA-2-42:OT:RR:NC:N4 441
Charlotte, NC 28217 RE: The tariff classification of three backpacks and flying discs from China
Dear Mr. Ward:
In your letter, dated July 24, 2024, you requested a tariff classification ruling. You submitted photographs and descriptive literature for our review.
The articles at issue, which you referred to as the “Rebel Disc Golf Bag,” “Shift Disc Golf Bag,” and “Pinch Pro Disc Golf Bag” are backpacks. In your correspondence, you stated that each article is constructed with an outer surface of 100 percent polyester that is not coated with plastic sheeting. You also stated that each backpack comes with one to three flying discs. The backpacks and flying discs are not considered to be sets for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted. The backpacks and flying discs will be classified separately under their appropriate subheading.
The backpacks are designed to provide storage, protection, organization, and portability to flying discs or other personal effects. Each backpack features a zippered closure and one handle. The interior of each backpack features two open pockets. The front and each side of each backpack have a zippered pocket. The back of each pack has two straps that allow the user to wear it over the shoulders on the back. The “Rebel Disc Golf Bag” measures approximately 22.5 inches (H) x 19 inches (W) x 13 inches (D). The “Shift Disc Golf Bag” measures approximately 20.5 inches (H) x 12.5 inches (W) x 13 inches (D). The “Pinch Pro Disc Golf Bag” measures approximately 20 inches (H) x 18 inches (W) x 13 inches (D).
While the flying discs may provide some play activity, their principal use is not that of a toy, nor are they designed to provide frivolous amusement which is characteristic of toy playthings. The flying discs are primarily used in a game, contest or competition with a win/lose objective. The items are designed principally for outdoor game play, involves the skill of accurately throwing discs into a disc golf basket and is played according to a set of rules with a scoring system. Therefore, the flying discs will be classified in Heading 9506, HTSUS.
The applicable subheading for the backpacks will be 4202.92.3120, 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 will be 17.6 percent ad valorem.
The applicable subheading for the flying discs, will be 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” The general rate of duty will be 4% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3120, 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., 9903.88.03, in addition to subheading 4202.92.3120, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 9506.99.6080, 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