The tariff classification of a trunk and various cases from China

N265610 July 9, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification Tariff NO.: 4202.12.2020; 4202.12.8030 Brett Ian Harris Pisani & Roll LLP Attorneys at Law 1629 K Street NW, Suite 300 Washington DC 20006 RE: The tariff classification of a trunk and various cases from China Dear Mr. Harris: In your letter dated May 29, 2015, you requested a tariff classification ruling on behalf of your client, Tektronix, Inc. You have submitted samples, which we are returning to you.       Item number 016203900 is a trunk constructed with a hard plastic exterior surface of acrylonitrile butadiene styrene (ABS). The trunk is structured and rigid on all sides. It has metal reinforcement at all edges, two side carry handles, 2 wheels, a retractable telescoping handle and closes securely with metal latches. It is fitted with inserts designed to hold a Tektronix 70000 Series oscilloscope. The trunk is designed to provide storage, protection, organization, and portability to the oscilloscope during travel. The trunk measures approximately 24" (W) x 26" (H) x 23” (D). Item number HCHHS is a suitcase style case constructed with a hard plastic exterior surface of polycarbonate. The case is structured and rigid on all sides. It has a top carry handle and closes securely with latches that can be locked with a key. It is fitted with inserts designed to hold a Tektronix THS30000 Series oscilloscope. The case is designed to provide storage, protection, organization, and portability to the oscilloscope during travel. The case measures approximately 19.3" (W) x 13.4" (H) x 5.9” (D). In your ruling request, you suggested classification of item numbers 016203900 and HCHHS, under subheading 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, other, other. However, these structured plastic cases are more specifically provided for in subheading 4202.12.2020. Item number 016177500 is a case constructed with an outer surface of man-made textile material. It has a top carry handle, a removable shoulder strap, a handle on the lid, and closes with a zipper. It is created with an interior padded area designed to securely hold a NetTek analyzer. The inside of the bag also has a zipper pocket, two hook and loop pockets and slots to hold pens or pencils. There is a flat open pocket on the bag’s rear exterior side. The case is designed to provide storage, protection, organization, and portability to its contents during travel. The case measures approximately 16.5" (W) x 12.3" (H) x 8.5” (D). Item number 016201100 is a case constructed with an outer surface of man-made textile material. It has a top carry handle, a removable shoulder strap, and closes with a zipper. It is created with a padded interior area designed to hold an oscilloscope. The inside of the bag also has two narrow zipper pockets. There is a pocket on the bag’s front exterior side that closes with a hook and loop flap. The case is designed to provide storage, protection, organization, and portability to its contents during travel. The case measures approximately 18" (W) x 11.6" (H) x 6.5” (D). In your ruling request, you suggested classification of the cases with outer surfaces of man-made textile material, item numbers 016177500 and 016201100, under subheading 4202.92.9026, (HTSUS), which provides, in part, for other containers and cases, with outer surface man-made textile material. However, item numbers 016177500 and 016201100 are more specifically provided for in heading 4202.12.8030. The applicable subheading for item number 016203900 and HCHHS will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty will be 20% ad valorem. The applicable subheading item number 016177500 and 016201100 for will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, other, of man-made fibers. The duty rate will be 17.6% 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division