The tariff classification of a suitcase from Thailand

N214737 May 22, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 M. Denise Stephens Tumi Inc. 2501 Matthews Industrial Circle, Suite 1 Vidalia, GA 30474 RE: The tariff classification of a suitcase from Thailand Dear Ms. Stephens: In your letter dated April 18, 2012, you requested a tariff classification ruling. You have requested a binding ruling on a wheeled suitcase. A sample of the completed suitcase was not provided. Your description indicates that the exterior of the suitcase features a retractable, telescoping handle, four wheels, protective bumpers, and TSA locks. The interior features a removable garment sleeve, zippered pockets, tie-down straps, and a textile lining. A sample of the outer surface material of the suitcase has been provided for our examination. You refer to this material as Tegris. Tegris is made from polypropylene sheets that have been mechanically slit into strips that measure 2.2 mm in width. The strips are then woven into a fabric of twill or plain weave construction. You state that seven layers of fabric are placed in a press that heats the material to a temperature at which the outer surface of the fabric melts and welds the layers together. The material is cooled under pressure and the seven layers exit the press as a rigid sheet. The outermost surface of the suitcase is made from this rigid sheet. It is the constituent outer surface material of the case. You suggest classification in subheading 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases and similar containers with an outer surface of textile materials…of man made fibers.  Note that the polypropylene from which the fabric is woven is in the form of strips and not fibers.  Strips such as these, which measure not over 5 mm in width, meet the tariff definition of textile strips of heading 5404 and the fabric that is woven from those strips is in the form of a textile fabric.  However, as you state in your description of the manufacturing process, the material is heated to the point where the outer surface of the stacked layers melts.  When the polypropylene in the outer surface melts to form a rigid solid surface, it no longer has the characteristics or form of a textile strip or fabric, but has taken on the form of solid polypropylene plastic. As such, the outer surface of the suitcase is plastic. The applicable subheading for the suitcase will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcase, school satchels and similar containers, with outer surface of plastics or of textile materials, with outer surface of plastics, structured, rigid on all sides, suitcases. The rate of duty will be 20% 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