The tariff classification of a Vertical Suitcase from China

PD C83987 February 9, 1998 CLA-2-42:G32 C83987 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Ms. Debra A. Wagner The Herbert C. Hosford Co. 3939 West Ridge Road Suite A-102 Erie, PA 16505 RE: The tariff classification of a Vertical Suitcase from China Dear Ms. Wagner: In your letter dated January 27, 1998, you requested a tariff classification ruling on behalf of your client D&K Stores Inc., 2124 Route 35, Oakhurst, NJ 07755. Item SGF is a vertical suitcase with an exterior surface of polyvinyl chloride (PVC) which has been embossed to simulate nylon. The sample measures approximately 12 inches in width x 20 inches in length x 6 1/2 in depth, with a built-in carrier and wheels. The carrier extends to 15 inches for ease in pulling the suitcase. On the front of the suitcase is a slip pocket. Also, a zipper extends to three sides for closure. At one side of the suitcase is a handle. At the top are additional features to the traveler, an adjustable strap and a handle as an alternative means in pulling the case. The interior has a metal frame on all sides and a large compartment with an elastic strap. Please be advised that your sample will be returned to the above address. The applicable subheading for the Vertical Suitcase will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, with an outer surface of plastic sheeting. The rate of duty will be 20%. 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA