The tariff classification of carrying case from China

N030583 June 26, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Sue Burton Combined Resources International 2245 San Diego Avenue, Suite 223 San Diego, CA 92110 RE: The tariff classification of carrying case from China Dear Ms. Burton: In your letter, which was received in our office on June 11, 2008, you requested a tariff classification ruling. The sample you submitted will be returned as requested. A style number was not provided for the submitted sample. The item is a three piece set comprised of a molded plastic carrying case that is similar to an attaché case, a molded plastic general purpose utility box, and a 5-tab file folder constructed of plastic sheeting material. The carry case opens like a book and has an external and internal stainless steel document clip. The case secures with a latch closure and measures approximately 11” (W) x 15” (L) x 1.25” (D). The carrying case, utility box, and file folders meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this instance, the essential character is determined to be the molded plastic carrying case. The applicable subheading for the set 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division