The tariff classification of presentation cases from New Zealand

N244542 August 14, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.19.0000 Catherine Asbridge FOGI Ltd P.O. Box 10510 Te Rapa Hamilton 3241 New Zealand RE: The tariff classification of presentation cases from New Zealand Dear Ms. Asbridge: In your letter dated July 1, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Style numbers A2, A3, and A4 are hard-sided presentation cases similar to attaché cases. They are constructed with an outer surface of aluminum. They each feature molded plastic handles and textile lined interior compartments. They are designed to carry, store, protect, organize, and display their contents. The three samples are identical except for the dimensions. The small case (A4) measures approximately 13” (W) x 11” (H) x 1.75” (D). The medium case (A3) measures approximately 19.5” (W) x16” (H) x 2.5” (D). The large case (A2) measures approximately 25” (W) x 20” (H) x 2.5” (D). You state in your letter that each case can be customized with foam inserts to contain a particular article or combination of articles. The samples have been submitted to this office without the foam inserts. Please note that this ruling is applicable to the articles in the condition in which they were submitted to this office, as described above. The applicable subheading for the presentation cases will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, other. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division