The tariff classification of a carrying case from China

N067583 July 30, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Paul Anuschat Geo. S. Bush & Company, Inc. P.O. Box 8829 Portland, OR 97208 RE: The tariff classification of a carrying case from China Dear Mr. Anuschat In your letter dated June 25, 2009, you requested a tariff classification ruling on behalf of your client, Fred Meyer, Inc. Your sample will be returned to you. Style 34819FM is a carrying case constructed with an outer surface of polypropylene (PP) sheeting plastic. It is a form of a briefcase. It is designed to provide storage, protection, portability and organization to documents, files and accessories. The case has a plastic handle at the top and secures with a plastic latch closure. It measures approximately 13” (W) x 10” (H) x 1.5” (D). In your letter, you suggest classification under 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39, Note 2(m). The carrying case is classifiable in heading 4202. Therefore, it is not classifiable in subheading 3926, HTSUS. The applicable subheading for style 34819FM will be 4202.12.2035, HTSUS, which provides for trunks, suitcases, vanity cases, briefcases, school satchels 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