The tariff classification of a business/computer case from China.

NY G89086 April 13, 2001 CLA-2-42:RR:NC:TA:341 G89086 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/computer case from China. Dear Mr. Caffentzis: In your letter dated April 5, 2001, on behalf of Avenues in Leather, Inc., you requested a tariff classification ruling for a business/computer case. The sample submitted is identified as item SKU #RA-1112-02-F00. The item is a briefcase on wheels. The interior of the case consists of two zippered and gusseted compartments. One compartment is not divided and has no pockets. It contains a removable padded sleeve designed to hold lap top computer. The compartment is sized to hold other stationary articles and/or computer manuals as well as the computer. The sleeve has three mesh accessory pockets on the exterior front. The sleeve may be carried independent from the briefcase. The second interior compartment is divided into sections and pockets that are designed to hold other accessories, business documents and related materials. The exterior front has four zippered storage pockets. The case is constructed of an exterior surface of vinyl and measures approximately 18”(W) x 12”(H) x 10”(D). The case features double carrying straps, a shoulder strap, and a retractable handle and plastic rolling wheels. Item RA-1112-02-F00 is a briefcase designed to hold the articles commonly carried in a briefcase including a lap top or notebook computer. Your sample is being returned as requested. The applicable subheading for SKU #RA-1112-02-F00 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