The tariff classification of three drawstring bags and a case from China

N328381 October 24, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of three drawstring bags and a case from China Dear Mr. Kenny: In your letter dated September 26, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. You have submitted photographs and descriptive information for our review. CVS item 210686, which you referred to as a “travel bag set,” is comprised of three drawstring bags and a case. In your request, you stated that the case is made of polyvinyl chloride (PVC) plastic sheeting material. You also stated that three drawstring bags are constructed of man-made textile material. Each bag features a drawstring closure at the top and one handle. You indicated that the bags measure approximately 330 mm (L) x 228.6 mm (W), 411.5 mm (L) x 317.5 mm (W), and 609.6 mm (L) x 431.8 mm (W). The three drawstring bags are folded to fit in the case. The articles are designed to provide protection, portability, organization, and storage to personal effects in a suitcase during travel. The drawstring bags and the case are considered a set for tariff purposes, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The three drawstring bags serve the primary purpose of the set. The case is intended to store the drawstring bags when not in use. They also provide the bulk of the set. As such, the essential character of the articles is imparted by the drawstring bags. In your request, you suggested that the drawstring bags and case be classified under subheading 9605.00.0000, HTSUS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). They are not akin to the travel sets provided for in that subheading. They are the type of bags provided for in Heading 4202 and will be classified accordingly. The applicable subheading for CVS item 210686 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 rate of duty will be 17.6 percent ad valorem. 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. 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, including information on exclusions and their effective dates, 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 the 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