CLA-2-39:OT:RR:NC:N4:415
Marilyn G. Santos
Supreme International
3000 Northwest 107th Avenue
Miami, FL 33172
RE: The tariff classification of a passport holder gift set from China.
Dear Ms. Santos:
In your letter dated March 31, 2025, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The product under consideration is listed as a three-piece gift set, style number TGP3012. It consists of a
passport holder made of polyurethane (PU) plastic, a luggage tag also made from PU plastic, and a digital
luggage scale. We note that the passport holder is similar to a checkbook cover and lacks storage for
additional items. The digital luggage scale is a portable battery-powered scale used to weigh luggage. The
device measures 13 centimeters by 3 centimeters by 4.3 centimeters and weighs 75 grams. The scale can
weigh items up to 50 kilograms. The digital luggage scale consists of a plastic housing, a light-up display, a
power button, a button to adjust between kilograms and pounds, and a 4 centimeter metal hook for hanging
the luggage.
We hold the opinion that this gift set would not be considered a set for classification purposes and each item
will need to be classified separately, General Rule of Interpretation 3(b) noted.
We find the digital luggage scale to be nearly identical to the hand-held digital luggage scale in New York
ruling N091516, dated February 3, 2010. Both scales are used to hang luggage from a hook and display the
weight on a digital screen. We will classify this scale in the same manner.
As the PU plastic passport holder and luggage tag would be considered articles of plastic, and as they are not
more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of
other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is
5.3 percent ad valorem.
The applicable subheading for the digital luggage scale will be 8423.10.0010, HTSUS, which provides for
“[w]eighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated
counting or checking machines; weighing machine weights of all kinds; parts of weighing machinery:
[p]ersonal weighing machines, including baby scales; household scales: [d]igital electronic type.” The
general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3926.90.9989, 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 3926.90.9989, 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheadings 3926.90.9989 and 8423.10.0010, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.63, in addition to
subheadings 3926.90.9989 and 8423.10.0010, HTSUS, listed above.
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 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 CFR 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 Kristopher Burton at [email protected].?
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division