The tariff classification of a case from China

N309966 March 18, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9903.88.03 Mr. Gregory Harris V. Alexander & Co. 22 Century Boulevard Nashville, TN 37214 RE: The tariff classification of a case from China Dear Mr. Harris: In your letter dated February 19, 2020, you requested a tariff classification on behalf of your client, Sleep Eight Inc. You have submitted a sample, which will be returned to you under separate cover. The submitted sample is a case constructed with an outer surface of a man-made textile material. The article is specially shaped and designed to provide storage, protection, portability, and organization to the Sleep Eight sanitizing unit which is a device to clean and sanitize a continuous positive airway pressure (CPAP) machine. The case features a zippered closure around three sides and one handle. The interior features pre-cut shapes that are specifically designed to house the sanitizing device. It also has a mesh pocket. The case measures approximately 7.5 inches (w) by 5 inches (h) by 6 inch (d). In your letter, you suggest that the storage case is considered an accessory of the Sleep Eight sanitizing unit and classified under subheading 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.  We disagree.  CBP has ruled that the sanitization devices, similar to the Sleep Eight sanitizing unit, for the CPAP machines are not classifiable in subheading 9019.20.0000, HTSUS.  See New York Rulings N33930 (May 1, 2019) and N302623 (March 6, 2019).  Accordingly, the storage case of the Sleep Eight sanitizing unit cannot be classified in the suggested subheading. The applicable subheading for the case 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9100, 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 4202.92.9100, 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, 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 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