The classification of a rosary pouch from China

N328619 October 27, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9903.88.03 Mr. Jamie Lane CBC Group, Inc. 5226 South 31st Place Phoenix, AZ 85040 RE: The classification of a rosary pouch from China Dear Mr. Lane: In your letter dated October 5, 2022, you requested a tariff classification ruling. You have submitted photos and descriptive information for our review. The article at issue, item number N5287, is a pouch which you referred to as the “Saint Benedict Printed Rosary Case.” In your request, you stated that the pouch is constructed of woven polyethylene, which is a man-made textile material. You also indicated that the outer surface of the pouch is not coated with plastic sheeting. The article is primarily designed for the storage, protection, portability, and organization of rosary beads and chains. It features a top zipper closure. The pouch measures approximately 3” (W) x 2.5” (H) x 0.25” (D). The applicable subheading for the rosary pouch will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general 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 4202.92.9100, 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 4202.92.9100, 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