The tariff classification of a briefcase with wheels from China

N026216 April 29, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Sheldon Peck Diversified Brokerage Services, Inc. 5473 Jet Port Ind. Blvd. Tampa, FL 33634 RE: The tariff classification of a briefcase with wheels from China Dear Mr. Peck: In your letter dated April 16, 2008 on behalf of City Electric, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample was submitted without a style number. It is a briefcase constructed with an outer surface plastic sheeting material. It has a top carrying handle and retractable handle mounted on the back exterior and two wheels. The case secures with two metal latch closures and opens by means of a combination lock. It is designed to provide storage, protection, organization and portability to documents, files and other related items. The interior has a main compartment with an expanded pocket along the sidewall. The front exterior has a flap pocket with a metal closure. Also, each end has a pocket with a flap and hook-and-loop closures. It measures approximately 17.25” (W) x 13” (H) x 7” (D). The applicable subheading for the briefcase 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