The tariff classification of cases from China

N305144 August 2, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9903.88.03 Mr. Mark E. Morgan Armpocket Enterprises, LLC 12399 SW 53rd Street, Suite 103 Cooper City, FL 33330 RE: The tariff classification of cases from China Dear Mr. Morgan: In your letter dated July 3, 2019, you requested a tariff classification. You have submitted samples, which will be returned to you under separate cover. The submitted samples, which you refer to as models “UPC 890918002476 and UPC 851667006641” are cases with armbands. They are constructed with an outer surface of man-made textile material. Each case is designed to provide storage, protection, portability, and organization to one device or similarly sized item as well as related accessories during physical activities. Each case has an adjustable textile strap with a hook-and-loop closure that allows the case to be worn on a user’s arm. They feature clear polyvinyl chloride windows to display the device. The interior of each case completely encloses the device. Model UPC 890918002476 features a zippered closure around three sides. The interior has one medium open pocket and two small open pockets. Model UPC 851667006641 features an exterior flap with a hook-and-loop closure. The interior has one medium open pocket. Each article measures approximately 3.75 inches (w) by 7.5 inches (h) by 1 inch (d). In your request, you suggested that the “Armpocket Elite (TM) Series Ultimate Armbands” and “Armpocket Racer (TM) Series Ultimate Armbands” are classifiable as sports equipment under subheading 9506.99.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games….” However, the armbands are not needed for any particular sport or physical exercise nor are they similar to the exemplars in the Explanatory Notes which includes equipment for "general physical exercise” such as rowing, cycling, treadmill, stair steppers, and other exercising apparatus. These bands are worn passively and do not provide or enhance any physical exercise, sport or activity. In addition, Chapter 95 Note 1(d) excludes “Sports bags or containers of heading 4202, 4303 or 4304. The applicable subheading for the cases with arm band 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 general 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 4202.92.9100, HTSUS, unless specifically excluded, are subject to the 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 4202.92.9100, 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). 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