The tariff classification of a game mat and bag from China

N308626 April 23, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 6307.90.9889; 9903.88.03; 9903.88.15 Mr. Harpal Singh Buy Directly, Inc. P.O. Box 31 Gotha, FL 34734 RE: The tariff classification of a game mat and bag from China Dear Mr. Singh: In your letter dated December 29, 2019, you requested a tariff classification ruling. A sample of each item was presented with your letter. The sample of the mat was sent to the Customs and Border Protection laboratory for analysis and was destroyed during analysis. The bag will be retained by our office. The “Mahjong Table Mat/Cover” is a 2 x 2 plain woven mat constructed from polyester yarns that are sheathed in a black polyvinyl chloride plastic. On the front of the mat there is a 2 ½ inch wide decorative printed woven polyester fabric border. The border is sewn to the black fabric with an overlock stitch along its edges. The mat includes a separate 3 inch wide strap made from the border fabric. The strap has self fabric loops at the ends in which the rolled mat can be inserted and carried. When in use, the mat measures 35 x 35 inches. The “Mahjong bag” is a duffel bag. It is constructed with an outer surface of polyester, a man-made textile fabric. The bag is designed to provide storage, protection, portability, and organization to articles of clothing and other personal effects during travel. The article features a zippered closure at the top and two handles. The front exterior has a zippered pocket. The applicable subheading for the Mahjong Table Mat/Cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for the Mahjong bag will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, 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 4202.92.3131, HTSUS, listed above. 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. 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. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division