CLA-2-42:OT:RR:NC:N4:441
Greg Fields
Vera Bradley Designs, Inc.
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of a tech sleeve from India
Dear Mr. Fields:
In your letter dated June 7, 2024, you requested a tariff classification ruling. A sample was submitted for our review and will be retained by our office per your request.
You have referred to the submitted sample, item 51418, as a large envelope tech sleeve. The article is akin to the cases and containers commonly referred to as laptop sleeves. It is designed to provide storage, protection, and portability to a laptop or tablet device. It could also be used for other similarly sized articles. The article features a front flap and a button loop closure. The interior is padded and has a textile lining. It measures 10.5 inches in width x 15 inches in height x 1 inch in depth.
You have indicated that the article is constructed with a sheepskin base that is coated on the outer surface with polyurethane (PU) plastic sheeting. The plastic sheeting is the outer surface constituent material of the finished article. The plastic sheeting is visible, tactile, and completely obscures the underlining base material giving the article its color and texture.
The applicable subheading for item 51418 will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The general rate of duty will be 17.6 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division