The tariff classification of a sling bag from China

N335541 October 19, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Ryan Yamashita Sweet Jojo Designs, LLC 4701 North West 103rd Avenue Sunrise, FL 33351 RE:  The tariff classification of a sling bag from China Dear Mr. Yamashita: In your letter dated September 25, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review. The article at issue, PB-Sling-Botanical-PRT, is a sling bag constructed with an outer surface of 100% polyester woven fabric, which is a man-made textile material. The bag is designed to provide storage, protection, organization and portability of pickleball accessories and other personal effects during travel. The rear exterior of the bag has an adjustable shoulder strap that is designed to be worn diagonally across a person’s back. The shoulder strap can be unzippered into two straps. The front exterior features multiple zippered pockets. The left side has one mesh pocket. The article measures approximately 21 inches (L) by 15 inches (W).   The applicable subheading for the sling bag will be 4202.92.3131, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty will be 17.6 percent ad valorem. You noted numerous additional style numbers in your request for which you did not specify construction. Please note, this ruling is only applicable to the above referenced style number and construction. 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 notes cited above and the applicable Chapter 99 subheadings. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division