The tariff classification of cases from China

N023221 March 11, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2035; 4202.92.9060 Ms. Lisa M. Thomas, LCB OfficeMax, Inc. 263 Shuman Blvd. Naperville, IL 60563 RE: The tariff classification of cases from China Dear Ms. Thomas: In your letter dated February 8, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The item you referred to as Product O-0700399 is a carrying case. The front panel and back panel are constructed from plastic sheeting material. The side panels are constructed from textile material. It is designed to provide storage, protection, portability and organization to documents, accessories, and other various articles. It features one main storage compartment and a three-sided zippered closure. The item you referred to as Product O-0700406 is an expandable document organizer that is a form of a briefcase. It is designed to provide storage, protection, portability and organization to documents and other items such as catalog pages, etc., as well as accessories. The item is constructed with an outer surface of plastic sheeting material. It features seven interior expandable pockets, a pen slot, and an additional pocket for business cards or identification. It has a flap closure that secures with an elastic closure. In your ruling request you suggested classification of the submitted samples under 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for briefcases and similar containers, with outer surface of man-made textile material. However, both cases are constructed with an outer surface of plastics. Moreover, Product O-0700399 is not a form of a briefcase, it is a generic container. The applicable subheading for Product O-0700399 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material. The rate of duty will be 17.6% ad valorem. The applicable subheading for Product O-0700406 will be 4202.12.2035, HTSUS, which provides for briefcase and similar containers, with outer surface of plastics. The rate of duty will be 20% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division