The tariff classification of a case from China

N315817 December 7, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.6091; 9903.88.03 Mr. Joseph Wilburn C.H. Robinson 4025 Delridge Way SW Seattle, WA 98106 RE: The tariff classification of a case from China Dear Mr. Wilburn: In your letter dated November 10, 2020, you requested a tariff classification on behalf of your client, Ahren Inc, dba Bala Footwear. You have submitted photos in lieu of a sample. The article at issue is a reusable case for footwear. Per the information you provided it is constructed with an outer surface of 100% cotton textile material. It is designed to provide storage, protection, organization, and portability to its contents. The case has a zipper around three sides and one handle. The interior features a corrugated cardboard insert presumably to add structure. The applicable subheading for the case will be 4202.92.6091, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, with outer surface of sheeting of plastics or of textile materials, of cotton, other. The general rate of duty will be 6.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.6091, 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 4202.92.6091, 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 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