The tariff classification of a sports gear tote from Vietnam

N347593
April 23, 2025
CLA-2-42:OT:RR:NC:N4: 441
CATEGORY: Classification
TARIFF NO.: 4202.92.4500; 9903.01.25
Jeff B. Polster RUX Box Corporation 39012 Discovery Way #101 Squamish V8B 0E5 Canada RE: The tariff classification of a sports gear tote from Vietnam Dear Mr. Polster: In your letter dated April 8, 2025, you requested a tariff classification ruling. You have submitted photographs, marketing information, and descriptive literature. The article at issue, item RUX 70L/PK0125-70, is a sports gear tote. In your request, you stated that it is constructed of coated fabric. The outer surface constituent material is plastic sheeting. As per the marketing information provided, the article is designed to provide storage, protection, portability, and organization to personal effects, sports equipment, and related gear. The tote features one lid and removable straps on the top and sides. It measures 15.7 inches (L) X 19.7 inches (W) X 13.8 inches (H). The applicable subheading for the sports gear tote will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 4202.92.4500, HTSUS, listed above. 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/.

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 of 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 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