The tariff classification of an attaché case from China.

NY G82130 October 2, 2000 CLA-2-42:RR:NC:TA:341 G82130 CATEGORY: Classification TARIFF NO.: 4202.19.0000 Mr. Raymond Kot Boystone Corporation 23595 Cabot Blvd., #113 Hayward, CA 94545 RE: The tariff classification of an attaché case from China. Dear Mr. Kot: In your letter dated September 8, 2000, you requested a tariff classification ruling for an attaché case. The sample submitted is identified as an “Aluminum Case”. The item is an aluminum attaché case measuring approximately 17½”(W) x 12”(H) x 4”(D). The interior is lined with a textile man-made material and the top section features divided portfolio compartment and various other pockets and slots designed to contain business papers, pens, credit cards and other business related items. The case is secured by means of double trunk-like clasps and has a carrying handle of molded plastic. The applicable subheading for the attaché case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, briefcases, school satchels and similar containers, other, other, other. The rate of duty will be 20 percent ad Valorem. 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 Kevin German at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division