The tariff classification of a carrying case from China

N307371 November 27, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9817.00.96 Mr. Michael C. Mattson Superior Brokerage Services, Inc. 1700 Wynne Avenue Saint Paul, MN 55108 RE: The tariff classification of a carrying case from China Dear Mr. Mattson: In your letter dated October 28, 2019, you requested a tariff classification. You have submitted a sample, which will be returned to you under separate cover. The submitted sample is a carrying case constructed with an outer surface of 100 percent polyester textile material, a man-made textile material. The case is specially shaped and designed to provide storage, protection, portability, and organization to Codman Certas Valve Adjustment Tool for the management of hydrocephalus. The exterior features a top zippered closure and a top handle. The interior features two molded custom foam inserts that are designed to house tools. It also has a zippered wall pocket and an open clear window pocket. The case measures approximately 10 inches (w) by 7 inches (h) by 5 inch (d). The applicable subheading for the carrying case will be 4202.92.9100, Harmonized Tariff Schedule of the United States (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. In your ruling request, you suggest a secondary classification in HTSUS 9817.00.96 for the carrying case, as an article specially designed or adapted for use by the chronically or permanently disabled or handicapped persons. HTSUS, Chapter 98, Subchapter 17, U.S. Note 4(a), states that the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Hydrocephalus is chronic or permanent physical impairment which substantially limits one or more major life activities in terms of HTSUS, Chapter 98, Subchapter 17, U.S. Note 4. On that basis, we agree that a secondary classification will apply for the carrying case in HTSUS, 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if applicable). 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.  However, please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.04, and 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS (except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80). Accordingly, the merchandise described above is not subject to the additional duties. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division