The tariff classification of an attaché case from China

N223982 July 16, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Svetlana Fomenko 249 Coleridge Street Brooklyn, NY 11235 RE: The tariff classification of an attaché case from China Dear Ms. Fomenko: In your letter dated June 20, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style FJ-ST01 is an attaché case that is constructed with an outer surface of polyurethane (PU) plastic sheeting which is embossed to resemble crocodile skin. The attaché case is imported with a disposable, removable plastic insert fitted for cosmetics, bottles and jars. In a telephone conversation with a member of our staff, you indicated that the case will be imported without the cosmetics. It has a metal latch closure, a carrying handle at the top, and measures approximately 16” (W) x 11.5” (H) x 3” (D). The applicable subheading for the attaché case will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides, attaché cases. 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, Thomas J. Russo Director National Commodity Specialist Division