CLA-2-63:OT:RR:NC:N3:351
Mr. Robert MacDonald
Descartes Visual Compliance
1 Peace Bridge Plaza
Buffalo, NY 14213
RE: The tariff classification of a suitcase lining set from China
Dear Mr. MacDonald:
In your letter, dated August 23, 2022, you requested a tariff classification ruling on behalf of your client, Rimowa Distribution Inc. Samples of the product were provided to this office and will be retained for training purposes.
Item# 12.4306, described as a “Lining Set,” is a two-piece suitcase liner set intended to be glued to the top and bottom shell of a suitcase. Each liner is composed of a 100 percent polyester woven fabric coated with polyurethane. The fabric is dyed gray and contains an all-over printed design featuring the Rimowa® logo. Each rectangular liner is hemmed on all four corners and features a zipper opening. The aluminum case liner measures 30 ¾ inches in length by 17 ½ inches in width and features a sewn on flap, measuring 24 ¾ inches in length by 3 ? inches in width, glued to the middle of the hinged side of the case. The polycarbonate case liner measures 29 ¼ inches in length by 14 inches in width. Additional sizes will be available depending on the suitcase size. The liners are imported, in bulk, into the United States for assembly in Rimowa luggage at its repair facility. The liners will not be sold separately.
You suggest the “Lining Set,” should be classified under 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem.
In correspondence with this office, you state the fabric is purchased in China and is assembled into lining sets in the Czech Republic. In your ruling request, you state the country of origin of the lining set is the Czech Republic. Please note the country of origin of textile and apparel articles are governed by the rules of origin specified in 19 CFR 102.21. 19 CFR 102.21(e)(1) provides tariff shift rules for when an article is not produced in a single country. The tariff shift rule for 6307.90 states the country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. Please be aware that if the fabric is formed in China, the country of origin for the lining sets will be China, and the goods will be subject to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, as described below.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, 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, including information on exclusions and their effective dates, 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 the 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division