The tariff classification of a business case organizers from China.

NY G88789 May 7, 2001 CLA-2-42:RR:NC:TA:341 G88789 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Mr. James Caffentzis Fitch, King and Caffentzis Attorneys and Counselors at Law 116 John Street New York, NY 10038 RE: The tariff classification of a business case organizers from China. Dear Mr. Caffentzis: In your letter dated March 28, 2001, on behalf of Avenues in Leather, Inc. (“Avenues”), you requested a tariff classification ruling for business case organizers. You have submitted two samples with your request, identified as Avenues SKU #RA-1447-02 and SKU #RA-1422-02. Item RA-1447-02 “Wheeled Vertical Computote” is a business case on wheels with a telescoping handle. The exterior is wholly covered with an embossed sheeting of plastics. It has two zippered compartments and one compartment with a flap and tuck lock closure. One zippered compartment is padded and has a hook and loop strap designed to secure a lap top computer. It has two mesh pockets for software. The second zippered compartment is divided into three sections and is intended to hold stationary goods. The flap with tuck lock compartment is fitted with six pockets intended to hold accessories such as a calculator, cell phone, pens and pencils, tickets or passports, floppy discs and compact discs as well as other sundry personal goods or accessories. The “Wheeled Vertical Computote” is essentially a business organizer designed to contain business goods including a lap top computer. It is of a kind similar to a briefcase. Item RA-1422-02, “Computer Backpack on Wheels”, has a similar design purpose and use as style RA-1447-02. The exterior is wholly of an embossed sheeting of plastics and it also has wheels and a telescoping handle. The bag has two backstraps concealed in a pouch, which permit the bag to be carried on the back. It has five storage compartments and one small zippered storage pouch. One compartment has a removable padded holder for a notebook computer and sufficient carrying space for other accessories. A second compartment is divided into two main sections and is intended for business documents, books and other business related materials. The two side compartments are suitable for sundry accessories. The front compartment is fitted with six pockets intended to hold accessories such as a calculator, cell phone, pens and pencils, tickets or passports, floppy discs and compact discs as well as other business accessories or stationary goods. The front zippered pouch is suitable to hold personal accessories. Item RA1422 is essentially a business organizer similar to a briefcase. The applicable subheading for items SKU RA-1447-02 and RA-1422-02 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, 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 Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division