The tariff classification of a deer drag carrier from China.

N309139 January 30, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Mr. Michael Skidmore Unique Logistics International (Bos), Inc. 35 Village Road, Suite 701 Middleton, MA 01949 RE: The tariff classification of a deer drag carrier from China. Dear Mr. Skidmore: In your letter dated December 30, 2019, you requested a tariff classification ruling on behalf of your client, Acme United Corporation. A swatch of the carrier material was provided to our office and will be returned separately. The product under consideration is a deer drag carrier used by a hunter to drag a slain deer. In your request, you stated that the the carrier is constructed of terylene net totally encapsulated with polyvinyl chloride (PVC). In the submitted documentation, the carrier features four handles at each corner and three D-rings attached by reinforced and stitched webbing. It also has an additional D-ring with a webbing handle for dragging on top. It measures approximately three feet by six feet when folded, and approximately six feet by six feet when opened. This office notes that the swatch provided is visibly coated on both sides with the PVC plastic and would be deemed an article of chapter 39. As this deer drag carrier would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 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 3926.90.9990, 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division