CLA-2-63:OT:RR:NC:TA:351
Kelly B. Price
Infinity Global Packaging
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of a protective bag from India
Dear Ms. Price:
In your letter dated April 21, 2009, you requested a tariff classification ruling.
The submitted sample is called a “Louis Vuitton Cotton Felt Bag” (D54121). It measures approximately 22” x 15” with an 11½” flap closure that does not fasten. You state that the bag is used for packaging purchases from Louis Vuitton retail stores. It can also be used for home storage and protection of a handbag when the handbag is not being used. The bag bears the name “Louis Vuitton” on the front of the flap.
The applicable subheading for the Louis Vuitton Cotton Felt Bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
In your letter, you suggest that the correct classification of this item is in subheading 4202.92.1500, HTSUS, which provides for travel, sports and similar bags. However, this bag is for packaging and for domestic storage and thus is not akin to the bags typically classified in that subheading.
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 http://www.usitc.gov/tata/hts/.
The sample will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division