The tariff classification of a pullman suitcase from Korea.

NY G88201 March 21, 2001 CLA-2-42:RR:NC:TA:341 G88201 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Ms. Karen M. Kim K & M Express Co, Inc. 7 Dey Street, Suite 900 New York, NY 10007 RE: The tariff classification of a pullman suitcase from Korea. Dear Ms. Kim: In your letter dated March 7, 2001, on behalf of Luggage Express Corp., you requested a tariff classification ruling for a pullman suitcase. The sample submitted is identified as item 37021E. The item is a pullman suitcase measuring approximately 21”(W) x 13-½”(H) x 12”(D). It is manufactured with an exterior surface of polyurethane (PU) with a textile backing. The interior is textile lined and features a mesh storage pocket within the lid and an adjustable interior strap for securing the contents in place during travel. The suitcase has two zippered compartments on the front exterior and one on the rear exterior. It has both a molded plastic carrying handle and retractable handle mounted on the back exterior, in addition to a front carrying handle. It is secured by means of a zippered closure on three sides of the case. Your sample is being returned as requested. The applicable subheading for item 37021E will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. 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 Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division