U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of pouches from China
N301220 November 16, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9903.88.03 Ms. Judy L. Sucharitakul Perryman, Mojonier Company 9710 S. La Cienega Blvd Inglewood, CA 90301 RE: The tariff classification of pouches from China Dear Ms. Sucharitakul: In your letter dated October 8, 2018, you requested a tariff classification ruling on behalf of your client, Il Duomo Corporation dba Leashgear. You submitted two samples, both referred to as the “EZ Walker 3-N-1.” The first sample is the small version of the product. The second is the large version. The small pouch measures approximately 5” (w) x 4” (h) x 3” (d) and the large pouch measures 8” (w) x 5” (h) x 2 ¼” (d). Your samples will be returned to you under separate cover. The pouches are intended to carry personal effects while walking a dog. They are constructed with an outer surface of man-made textile material. The pouches feature a water and odor resistant metallized-lined interior compartment, a carry handle, a wristlet strap, and a permanently attached dog leash. Each pouch includes a small roll of thin plastic bags described as doggie poop bags (waste bags) which are dispensed through a sturdy metal grommet. The pouches and plastic waste bags are considered sets for tariff purposes, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The pouches can hold a variety of articles beyond the waste bags. They can also be used without the waste bags. Moreover, the included waste bags will quickly be used and disposed of and need to be replaced. As such, the essential character of each article is imparted by the pouch. The applicable subheading for the pouches will be 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). The rate of duty will be 17.6 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.92.91, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.92.9100, HTSUS, listed above.The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading. 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). Your inquiry does not provide enough information for us to give a marking ruling on the submitted samples. Your request for a marking ruling should include a sample with the proposed country of origin marking. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division