N305448

N305448 April 9, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Ms. Lisa Lewis So iLL, Inc. 5237 Bischoff Avenue Saint Louis, MO 63110 RE: The tariff classification of sports bags from China Dear Ms. Lewis: In your letter dated July 24, 2019, you requested a tariff classification ruling. You have submitted samples, which were sent to the Customs and Border Protection laboratory for analysis. The samples will be returned to you under separate cover. You indicated that the intended use of the submitted samples is to carry and store chalk while participating in the sport of rock climbing. Our laboratory determined that both articles are constructed with an outer surface plastic sheeting. The first item, which you referred to as a “chalk bucket,” features a hook-and-loop closure at the top and a plastic snap closure. When a plastic snap is closed, it can be used as a handle. The interior features a lined compartment. The exterior features a zippered pocket. The second item is a cylinder-shaped bag. It features a plastic cinch closure at the top and an adjustable plastic snap strap. The interior features a lined compartment. The exterior features a zippered pocket. The applicable subheading for the bags 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, 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 4202.92.4500, 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division