The tariff classification of a steel file case from China

N210095 April 6, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.19.0000 Ms. Merrill Reid OfficeMax, Inc. 263 Shuman Blvd. Naperville, IL 60563 RE: The tariff classification of a steel file case from China Dear Ms. Merrill: In your letter dated March 16, 2012 you requested a tariff classification ruling. Your sample is being returned to you. Item 993423039 is a steel mesh document file case. It is a form of a briefcase. The article is designed to provide storage, protection, portability and organization to documents, files, and other personal effects. It features a top opening with a latch closure and a top handle. The applicable subheading for the file case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, briefcases, school satchels and similar containers, other. The rate of duty will be 20% 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 * at (646) 733-*. Sincerely, Thomas J. Russo Director National Commodity Specialist Division