The tariff classification of a luggage tag and a handle wrap from China

N014251 July 19, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Donald S. Simpson Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a luggage tag and a handle wrap from China Dear Mr. Simpson: In your letter dated July 12, 2007, you requested a tariff classification ruling on behalf of your client, Olivia Gail, Inc., of Gladwyne, Pa. You submitted a luggage tag and a handle wrap. They are packaged together for retail sale and are of matching textile fabric. The handle wrap measures 5½” x 4” and is made from three layers of textile fabric. It wraps around the handle of a suitcase, providing cushioning for the hand. It closes with hook-and-loop fastener strips. On the inside is an address tag for the owner to fill out. The luggage tag measures 4½” x 2½” and is made of textile fabric over a cardboard stiffener. It has a plastic strap with a buckle to attach to the handle of a suitcase. It has a clear plastic window through which a name tag can be read. The applicable subheading for the luggage tag and the handle wrap 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. These items are not considered a set for tariff purposes because a set must consist of at least two different articles which are, prima facie, classifiable in different headings. Because both the tag and handle cover are classified in the same heading, they cannot be considered a set for tariff purposes. You submitted five (5) different fabrics which will be used to make these items. The leopard print of the samples is 100% polyester with a PVC backing. “Dots” is 100% cotton; “Hearts” is 50% nylon/50% polyester; “Plaid” is 100% spandex with a PVC backing; and “Flip Flops” is 94% cotton/6% spandex. All are textile and classification of the items would not be affected by the use of any of them. 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/. 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