E88970 E8 Ruling Active

The tariff classification of a briefcase from China.

Issued November 26, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.8030

Headings: 4202

Product description

The item is a briefcase that is designed to carry a computer and business documents. The primary function of the case is to hold, store, organize, and transport business documents and other related materials. The front and rear exterior are chiefly comprised of nylon textile material while the handle, bottom, side and top panels, and upper front and rear exteriors are of leather. The essential character is imparted by the nylon fabric. The case features a detachable shoulder strap and incorporates three lined, padded compartments. Each compartment is secured by a zippered closure. The front compartment contains several open pockets and multiple card holders. The central compartment contains mesh pockets and a padded compartment for a computer. The rear compartment is composed of three accordion style sections. The case can be expanded by opening a zippered expansion piece. Your inquiry includes classification requests for additional style numbers for which no samples were submitted. We are unable to provide classifications for those styles.

CBP rationale

The applicable subheading for style #B146850-04-1 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, other, of man-made fibers.

Full text

NY E88970 November 26, 1999 CLA-2-42:RR:NC:341:E88970 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Mr. Charles Chen International Business Case Corp. 1500 Precision Drive Ste. 150 Plano, Texas 75074 RE: The tariff classification of a briefcase from China. Dear Mr. Chen: In your letter dated November 19th, 1999, you requested a classification ruling. The sample submitted with your request is identified as style B146850-04-1. The item is a briefcase that is designed to carry a computer and business documents. The primary function of the case is to hold, store, organize, and transport business documents and other related materials. The front and rear exterior are chiefly comprised of nylon textile material while the handle, bottom, side and top panels, and upper front and rear exteriors are of leather. The essential character is imparted by the nylon fabric. The case features a detachable shoulder strap and incorporates three lined, padded compartments. Each compartment is secured by a zippered closure. The front compartment contains several open pockets and multiple card holders. The central compartment contains mesh pockets and a padded compartment for a computer. The rear compartment is composed of three accordion style sections. The case can be expanded by opening a zippered expansion piece. Your inquiry includes classification requests for additional style numbers for which no samples were submitted. We are unable to provide classifications for those styles. The applicable subheading for style #B146850-04-1 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, other, of man-made fibers. The duty rate will be 18.8% ad valorem. Items classifiable under HTS subheading 4202.12.8030 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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