CLA-2-42:OT:RR:NC:N4:441
David Sauve
American Centurion Holdings LLC
2400 24th Road South
Arlington, VA 22206
RE: The tariff classification of three leather cases from Argentina
Dear Mr. Sauve:
In your letter dated July 20, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review.
There are three articles at issue. Style numbers were not provided. In your request, you stated that each is constructed with an outer surface of genuine leather.
The first item, which you referred to as an organizer, is a bi-fold passport holder. It is designed to provide storage, protection, portability, and organization for a passport, boarding pass, identification, and other travel documents. The interior features one open slot on each side. The left-side has one pen holder. The right-side features one snap button pocket. The article has a zipper closure around three sides. It measures approximately 5 inches (W) x 8 inches (L) x 1.5 inches (D) in its folded condition.
The second item, which you referred to as a laptop case, is similar to a briefcase. It is designed to provide storage, protection, organization, and portability to papers, documents, and various related articles. The article features a top handle and one adjustable shoulder strap. It has a zipper closure around three sides. The rear exterior features one open pocket. The briefcase measures approximately 19 inches (W) x 13 inches (L) x 3 inches (D).
The third item is a duffel bag. It is designed to provide storage, protection, portability, and organization to articles of clothing and other personal effects during travel. The top of the bag secures with a zipper closure. It has two carrying handles and one adjustable shoulder strap. Each side features a zippered pocket. The front exterior features two pockets. Each pocket has a flap that secures with a magnetic snap. The rear exterior features one open pocket. The articles measures approximately 11 inches (W) x 23 inches (L) x 13 inches (H).
The applicable subheading for the passport holder will be 4202.91.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, other containers and cases, with outer surface of leather or of composition leather, other, other. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the duffel bag will be 4202.91.9030, HTSUS, which provides for travel, sports, and similar bags, with outer surface of leather or of composition leather. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the briefcase will be 4202.11.0030, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of leather, school satchels and similar containers. The general rate of duty will be 8% 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 on World Wide Web at https://hts.usitc.gov/current.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The passport holder and duffel bag are marked with the country of origin by means of leather patch bearing the words, “TRIADA ™” on the first line, “Made in Argentina” on the second line in a smaller size, and “Genuine Leather” on the third line in the same size as the second line. The briefcase is marked with the country of origin by means of leather patch bearing the words, “TRIADA ™” on the first line, “Made in Argentina” on the second line in a smaller size, and “Full Grain Leather” on the third line in the same size as the second line. Each leather patch is permanently sewn into the fabric lining near the interior pocket. The country of origin marking is conspicuous to the ultimate consumer. It is our opinion that a potential purchaser of each article would open the item and inspect its interior before purchasing it. As a result, this office agrees that the passport holder, briefcase, and duffel bag satisfy country of origin marking requirements.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division