The tariff classification of an automotive organizer bag from China

N320448 August 5, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9700; 9903.88.03 Brian McManus Rightline Gear 17 Westside Dr. Asheville, NC 28806 RE: The tariff classification of an automotive organizer bag from China Dear Mr. McManus: In your letter dated July 8, 2021 you requested a tariff classification ruling. Photographs were submitted in lieu of a sample. The article at issue, which you referred to as the Rightline Gear Jeep Wrangler JKSide Storage Bag, is an automotive organizer bag. In your correspondence, you stated that it is manufactured with a woven polyester mesh that is coated with polyvinyl chloride (PVC) plastic sheeting. The outer surface constituent material of the bag is the plastic sheeting. It is designed to provide storage, protection, organization and portability to items such as books, toys, groceries, water bottles, auto accessories, or other personal effects. The article has a top zippered opening and one carrying handle at the top. The exterior features three straps to connect to the vehicle’s roll bars. The front features a small zippered pocket and a mesh pocket. The bag measure approximately 29” (L) x 6” (W) x from 13.5” to 18” (H). The applicable subheading for the automotive organizer bag will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The 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 4202.92.9700, 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 4202.92.9700, 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. 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