The tariff classification of a plastic rain cover for a designer bag from China
Issued October 19, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9995
Headings: 3926
Product description
The submitted sample is identified as a Rain Cover for a Louis Vuitton bag, Item D61150. This item is made of clear polyethylene (PE) plastic sheeting material. It measures approximately 24.4” across the top by 20.5” from top to bottom and is open at the bottom in the manner of a dry cleaning bag. There is a slit at the top that measures approximately 8½” in length, which is designed to have the handle of a shopping bag placed through it. The shopping bag (not included in the importation) will have the Louis Vuitton logo printed on it and in turn, will contain the Louis Vuitton designer bag (also not included in the importation). This item is specifically designed to cover the Louis Vuitton shopping bag with the Louis Vuitton designed bag inside of it during inclement weather on the way home from the retail store after purchase. The item is not durable enough to be considered reusable and is not sold separately to the retail customer but is imported separately.
CBP rationale
The applicable subheading for Item D61150 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other.
Full text
N279665 October 19, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Kelly B. Price Infinity Global, Inc. 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a plastic rain cover for a designer bag from China Dear Ms. Price: In your letter dated July 27, 2016, you requested a tariff classification ruling. The submitted sample is identified as a Rain Cover for a Louis Vuitton bag, Item D61150. This item is made of clear polyethylene (PE) plastic sheeting material. It measures approximately 24.4” across the top by 20.5” from top to bottom and is open at the bottom in the manner of a dry cleaning bag. There is a slit at the top that measures approximately 8½” in length, which is designed to have the handle of a shopping bag placed through it. The shopping bag (not included in the importation) will have the Louis Vuitton logo printed on it and in turn, will contain the Louis Vuitton designer bag (also not included in the importation). This item is specifically designed to cover the Louis Vuitton shopping bag with the Louis Vuitton designed bag inside of it during inclement weather on the way home from the retail store after purchase. The item is not durable enough to be considered reusable and is not sold separately to the retail customer but is imported separately. The applicable subheading for Item D61150 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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 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 Gary Kalus at gary.kalus.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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