The tariff classification of document carrying case from China

N023550 February 28, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of document carrying case from China Dear Ms. Davidson: In your letter dated February 13, 2008 you requested a tariff classification ruling. The sample which you submitted is retained by this office. The sample submitted is identified as style 10045152. It is a document carrying case of a kind similar to an attaché case or briefcase. It is constructed from rigid plastics. 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 case has a carrying handle and a plastic latch closure on the front exterior. It has a thirteen pocket removable expandable file with various colored plastic sleeve dividers and labels to identify the documents’ subject matter. It measures approximately 13” (W) x 10.25” (H) x 4” (D). The applicable subheading for the document carrying case will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty will be 20 percent 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