The tariff classification of handbag cover from China

N264408 May 27, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alissa Martin Marisol International 612 Hangar Lane, Suite 235 Nashville, TN 37217 RE: The tariff classification of handbag cover from China Dear Ms. Martin: In your letter dated May 1, 2015 you requested a tariff classification ruling on behalf of your client, CMS LLC. You state a sample was separately submitted from your ruling request; however, the sample has not yet been received by this office. If the sample is received, it will be returned to you. You have requested a binding ruling for interchangeable 100 percent cotton canvas handbag covers of varying colors and designs. You state each cover measures 11” H x 13” W and zips onto a separately imported handbag base to allow the user to create interchangeable designs and colors. Each cover has two metal grommets on each side near the top opening to accommodate the handles attached to the handbag base. The cover is not designed to be used on its own as a handbag. The applicable subheading for the handbag cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 on the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division