The tariff classification of a briefcase with accessories from China

N033901 August 18, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Stephen W. Marlow FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a briefcase with accessories from China Dear Mr. Marlow: In your letter dated July 10, 2008 on behalf of Inevitable Exodus, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted is referred to as an “Executor’s Toolkit.” The item is a set marketed to individuals responsible for taking care of a family member’s affairs after their death. The set is comprised of a polyvinyl chloride (PVC) briefcase, an accordion file folder, an instructional workbook, a compact disc, and a notepad. For classification purposes, the “Executor’s Toolkit” will be classified as a set. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) states that a "set" for tariff classification purposes: (a) consists of at least two different articles which are prima facie, classifiable in different headings; (b) consists of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The briefcase, file folder, workbook, compact disc, and notepad together meet the qualifications of "goods put up in sets for retail sale." The components consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. It is the briefcase that provides the essential character to the set. The applicable subheading for the “Executor’s Toolkit” will be 4202.12.2035, Harmonized Tariff Schedule of the United States, which provides for briefcases and similar containers, with outer surface of plastics, other. 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