The tariff classification of a briefcase from China

N153976 March 31, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Troy D. Crago-Edwards CE Consulting Services, LLC 503 Avenue G, Unit E Redondo Beach, CA 90277 RE: The tariff classification of a briefcase from China Dear Mr. Crago-Edwards: In your letter, dated March 10, 2011, you requested a tariff classification ruling on behalf of your client, Atico International USA, Inc. Style A044AA00306 is briefcase with a padded laptop compartment. It is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization, and transportation to a laptop computer, documents and other accessories typically carried to and from the school or office. It has a main storage compartment with a nylon zipper closure. The front of the bag has an additional compartment that secures with two metal snap closures. The bag has two cut-out handles and an adjustable, removable webbed shoulder strap. It measures approximately 15” (W) x 13” (H). The applicable subheading for the laptop case will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6 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