The tariff classification of a messenger bag and a laptop computer bag from China

N202876 March 2, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a messenger bag and a laptop computer bag from China Dear Ms. Zambuto: In your letter dated January 27, 2012, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Rocks” is a laptop computer bag constructed with an outer surface of 100% polyester textile material. It is similar to a briefcase. It is designed to provide storage, protection, organization, and transportation to a laptop computer, documents, files, and other accessories typically carried to and from the office. A section of the interior of the bag has a padded sleeve and divider to hold a laptop while the remaining area is open without additional features. The front exterior has two patch pockets across the width of the bag that secure with hook-and-loop closures. The bag secures with a nylon zipper closure and has an adjustable webbed shoulder strap. The bag measures approximately 13.5” (W) x 10.5” (W) x 3.5” (D). The style you refer to as “Sprint” is a messenger bag constructed with an outer surface man-made textile material. It is designed to provide storage, protection, portability and organization to items normally carried to and from the office or school. The interior has a textile-lined storage compartment with a padded divider in the center which creates an area to store a laptop computer. The back wall of the bag is completely padded while the front wall has a zippered pocket and is unpadded. The bag has a flap that completely covers the front exterior and secures with a magnetic closure. The back exterior has a pocket that extends across the full width of the bag and secures with a hook-and-loop closure. The bag has an adjustable webbed shoulder strap and measures approximately 11” (W) x 13.5” (H) x 4” (D) The applicable subheading for styles “Sprint” and “Rocks” 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, Thomas J. Russo Director National Commodity Specialist Division