The tariff classification of satchels and briefcases from China

NY I82008 May 29, 2002 CLA-2-42:RR:NC:3:341 I82008 CATEGORY: Classification TARIFF NO.: 4202.91.0030, 4202.11.0030 Rita Pitts Classification Specialist Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of satchels and briefcases from China Dear Ms. Pitts: In your letter dated May 21st, 2002 you requested a tariff classification ruling. The first sample submitted, identified as Style F25L234, is a shoulder bag measuring approximately 16”L x 3 ¾”W x 11 ½”H made of genuine cow leather with a full lining of 100% polyester. It has a center snap compartment with two zip compartments on either side. The inside center has six pockets- one wall zipper pocket and five open assorted size pockets. It has an outside open pocket sized to hold a file folder, other stationery items, or a newspaper, and an end pocket with Velcro tab to hold a cell phone and double straps. The applicable subheading for the shoulder bag will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport, and similar bags with outer surface of leather. The rate of duty will be 8 per cent ad valorem. The second sample submitted, identified as Style number F25L235, is a shoulder bag measuring approximately 17”L x 4 ¼”W x 11”H made of genuine cow leather with a full lining of 100% polyester. It has a center zipper compartment with two-snap compartments on either side. The inside center has six pockets- one wall zipper pocket and five open assorted size pockets. It has double shoulder straps with a detachable matching leather cell phone holder. The applicable subheading for the shoulder bag will be 4202.91.0030 Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport, and similar bags with outer surface of leather. The rate of duty will be 8 per cent ad valorem. The third sample submitted, identified as Style number F25L237, is a backpack measuring approximately 12 ½”L x 2 ½”W x 12 ¼”H made of genuine cow leather with full lining of 100% polyester. It has a front flap with a snap closure to cover to cover the inner compartments, which consists of an open compartment with a wall zipper pocket and an open slot pocket with cardholder and pen and pencil holders. It has a carrying handle at the top and two shoulder straps that allow the user to carry it on his or her back. The applicable subheading for the backpack will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport, and similar bags with outer surface of leather. The rate of duty will be 8 per cent ad valorem. The fourth sample submitted, identified as Style number F25L246, is a briefcase measuring approximately 15 ½” x 4” x 10 ½”H made of genuine cow leather with full lining of 100% polyester. It has a reinforced flat top with lock closure. It has a reinforced flap top with lock closure. It has two open compartments with the back compartment having a wall zipper pocket and five open assorted size pockets. It has a carrying handle and a detachable shoulder strap. The applicable subheading for the briefcase will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, and similar containers, with outer surface of leather. The rate of duty will be 8 per cent ad valorem. Those styles presented with a detachable cell phone case will be classified as a set according to GRI 3(b). The case is classifiable in Tariff number 4202.91.0090. However, when presented with the bag, the entire set will be classified according to the larger bag. All samples will be returned as requested. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division