The tariff classification of suitcase flex dividers from the Czech Republic

N327806 September 2, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Mr. Robert MacDonald Descartes Visual Compliance 1 Peace Bridge Plaza Buffalo, NY 14213 RE: The tariff classification of suitcase flex dividers from the Czech Republic 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# 12.4201, described as a “Flex Divider,” is a two-piece suitcase accessory intended to divide, organize, and secure contents inside a suitcase. Each divider is composed of two fabrics. The bottom fabric 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. The face fabric is composed of a 100 percent polyester knitted, dyed gray, mesh fabric. The two fabrics are sewn together to form the divider. To provide stability, a plastic frame is inserted along the edge of the divider between the two fabric layers. The flex divider measures 17 inches in length by 12 ¼ inches in width, and features a strap with three hook and loop fasteners for compressing and securing the contents on one side of the suitcase. In addition, a zipper has been inserted into the mesh fabric forming a pocket for securing small items. Additional sizes will be available depending on the suitcase size. The dividers are imported, in bulk, into the United States for assembly in Rimowa luggage at its repair facility. The dividers will not be sold separately. You suggest the “Flex Divider,” 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. 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