F81246 F8 Ruling Active

The tariff classification of a vinyl briefcase from China.

Issued December 29, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.2035

Headings: 4202

Product description

The item is identified as model #16685. It is constructed of an exterior of a sheeting of plastic and is secured by a zip-around closure. The spine of the interior contains a metal three-ring binder and the right side of the interior contains a pad of paper. The left side contains an accordion type pocket, on the front of which there is a zippered pocket, pen holders, open pockets, a vinyl window for an ID card and a pocket secured by a front flap with a hook and loop closure. The case features a top carry handle and an open pocket on one side of the exterior.

CBP rationale

The applicable subheading for #16685 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, and similar containers.

Full text

NY F81246 December 29, 1999 CLA-2-42:RR:NC:341:F81246 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Ms. Barbara Sivek World Commerce Services, Inc. 830 Dillon Dr. Wood Dale, IL 60191 RE: The tariff classification of a vinyl briefcase from China. Dear Ms. Sivek: In your letter dated December 17th, 1999, on behalf of Heritage Industries, you requested a tariff classification ruling. The sample submitted with your request is similar to a briefcase. The item is identified as model #16685. It is constructed of an exterior of a sheeting of plastic and is secured by a zip-around closure. The spine of the interior contains a metal three-ring binder and the right side of the interior contains a pad of paper. The left side contains an accordion type pocket, on the front of which there is a zippered pocket, pen holders, open pockets, a vinyl window for an ID card and a pocket secured by a front flap with a hook and loop closure. The case features a top carry handle and an open pocket on one side of the exterior. The applicable subheading for #16685 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, and similar containers. The rate of duty will be for the year 1999 and 2000 will be 20% ad valorem. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →