The tariff classification of a molded plastic carry case from China.

N311474 May 12, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Mr. Vincent Barone Secure Customs Brokers 10 Fifth Street Valley Stream, NY 11566 RE: The tariff classification of a molded plastic carry case from China. Dear Mr. Barone: In your letter dated April 28, 2020, you requested a tariff classification ruling on behalf of your client, DAPY USA, Inc. The product under consideration is described as item “DON JULIO VAP PDG2335 DJ PACK MARGARITA DISPENSER.” This is a carry case that is made from injection-molded plastic and features a carrying strap and an interior foam tray, which will secure and hold the products that will be packaged with this case after importation. Per your correspondence, the interior foam tray may also be removed to allow the case to serve as an ice bucket. The center of the case has a cutout that will highlight the Don Julio brand tequila bottle. This carry case will be imported without bottles and accessories. Please note that while bottle cases are provided for in heading 4202, they are provided in the second half of the heading, which is limited to the materials named therein. Molded plastic is not one of the materials named in heading 4202. As such, the carry case described above is excluded from heading 4202.  Further, in your request, you propose this product would be properly classified within subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [t]ableware and kitchenware: [o]ther.” As the item in its imported condition is not used for kitchenware, tableware, or household use, but rather for the portability of the bottles to be added post-importation, classification within heading 3924 is not applicable. As this carry case, item “DON JULIO VAP PDG2335 DJ PACK MARGARITA DISPENSER,” 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, 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 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 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