The tariff classification of a document case from China.

NY L83898 May 6, 2005 CLA-2-42:RR:NC:TA:341 L83898 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Jason Carey Micris One Manufactures & Distributors, Inc. 6391 Walmore Rd Niagara Falls, NY 14304 RE: The tariff classification of a document case from China. Dear Mr. Carey: In your letter dated April 8, 2005, you requested a tariff classification ruling for a document case. The submitted sample is a document case wholly made up of imitation leather. The exterior surface is of a sheeting of plastics. The case measures approximately 5 ½” x 8” x 1 ½”. It has one central storage pocket and two clear view cardholders. The flap has a paper storage slot and a magnetic closure. You have suggested that the item is classifiable within one of the HTS Chapter 87 tariff provisions that provides for parts and accessories of motor vehicles. However, the document case is similar to the items classifiable within Heading 4202, HTS, designed to provide organization and portability of automotive accessories and other personal effects and are not considered to be an automotive part or accessory. Therefore, classification within Chapter 87 is precluded. The applicable subheading for the document case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division