The tariff classification of a fanny pack with decorating supplies from China

N317570 March 15, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500; 9903.88.03 Ms. Rosemarie Reo C-Air Customhouse Brokers-Forwarders Inc. 181 South Franklin Ave, Suite 502 Valley Stream, NY 11581 RE: The tariff classification of a fanny pack with decorating supplies from China Dear Ms. Reo: In your letter dated February 24, 2021, you requested a tariff classification ruling on behalf of your client, La Rose Industries dba Cra-Z-Art. You have submitted images in lieu of a sample. Item number 65545 is a set containing a fanny pack, three mini self-stampers, three tie dyes, three bottles with labels and caps, an extra bottle, a pair of disposable gloves, eight rubber rings, a band, and an instruction sheet. The additional components are used to decorate the fanny pack and will be used and discarded. The fanny pack will outlast the decorating supplies. The fanny pack and decorating supplies are considered sets for tariff purposes. The fanny pack provides the most value to the set and is the article that will outlast the life of the other components. As such, the essential character of the set is imparted by the fanny pack, General Rule of Interpretation 3(b) noted. In your request, you stated that the fanny pack is constructed with 100% cotton textile material. The image provided indicates that the material is not of pile or tufted construction. In your correspondence, you stated that the outer surface of the textile is not coated with plastic sheeting. The article is designed to be worn around the waist for hands free storage of personal effects during sport activities and travel. It provides protection, portability, storage, and organization to its contents. The fanny pack features a zipper closure and one adjustable strap. The applicable subheading for the fanny pack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.1500, 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 4202.92.1500, 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