The tariff classification of an attaché case from China

N233355 September 26, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Judy Awana Inter-Orient Services 1455 Monterey Pass Road, #205 Monterey Park, CA 91754 RE: The tariff classification of an attaché case from China Dear Ms. Awana: In your letter dated September 12, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Item CB016B is a molded plastic attaché case that is rigid all sides. It features a top carrying handle and two latch closures. The interior compartment is unlined and lacks pockets, compartments or fittings. The case measures approximately 15” (H) x 17: (W) x 6” (D). The applicable subheading for item CB016B will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of plastic or of textile materials, with outer surface of plastics, structured, rigid on al sides, attaché cases, briefcases and similar containers. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division