CLA-2-39:OT:RR:NC:N4:415
Mr. Robert MacDonald
Descartes Visual Compliance
1 Peace Bridge Plaza
Buffalo, NY 14213
RE: The tariff classification of a luggage handle from Germany.
Dear Mr. MacDonald:
In your letter dated June 17, 2022, you requested a tariff classification ruling on behalf of your client, Rimowa Distribution, Inc.
An image was submitted in lieu of a sample.
The product under consideration is described as a plastic handle wrapped in leather for Rimowa luggage, part number 10.6523. The rigid handle base and handle holder supports are made from polyamide plastic with fiberglass reinforcement. The pins and nuts are made from galvanized steel. In the provide image, the leather wrap is red, and the handle holder supports are silver. We agree that it is the hard plastic handle core that would impart the essential character to this article, General Rule of Interpretation 3(b) noted.
The applicable subheading for the luggage handle, part number 10.6523, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [h]andles and knobs, not elsewhere specified or included, of plastics.” The column one, general rate of duty is 6.5 percent ad valorem.
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.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division