The tariff classification of luggage from China

N095878 March 22, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Mahir Akarsu BJ’s Wholesale Club, Inc. One Mercer Road Natick, MA 01760 RE: The tariff classification of luggage from China Dear Mr. Akarsu: In your letter dated February 25, 2010, you requested a tariff classification ruling. Photos were submitted in lieu of samples. The items are two suitcases. One is a 20” carry-on suitcase and the other is a 28” upright pullman suitcase. In your letter, you state they are constructed with an outer surface of molded acrylonitrile-butadiene-styrene (ABS) plastic. Both luggage pieces are rigid on four sides. They each have a main storage compartment with pockets and dividers and retractable handles on the back exterior. The small suitcase measures approximately 20” (H) x 13.5” W” x 8” (D), and the large suitcase measures approximately 28” (H) x 18” (W) x 10” (D). The applicable subheading for each piece of luggage will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. 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