The tariff classification of a rolling suitcase

N236802 January 25, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 John M. Peterson Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 RE: The tariff classification of a rolling suitcase Dear Mr. Peterson: In your letter, which was received in this office on December 27, 2012, you requested a tariff classification ruling on behalf of Willi Hahn Corporation. You have submitted a sample that you referred to as a Tool Kit Case. The article is a rolling suitcase constructed of rigid molded plastic. It features a telescoping handle, two wheels, and two latch closures. It measures approximately 12” (W) x 8” (D) x 21” (H). The submitted sample has several inserts shaped and fitted for various tools. You state in your letter; however, that it will be imported empty, without the inserts. It will also be imported without tools. You suggest in your letter that the article is excluded from classification in Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), based on Explanatory Note (f) to Heading 4202, HTSUS, which excludes tool boxes and cases, not specifically shaped or internally fitted to contain particular tools, with or without accessories. We agree that without the inserts the article is not specially shaped or fitted for a particular tool or set or tools. However, your article is not a tool box or tool case. In its imported condition, the article is a generic suitcase of a type commonly used to contain various personal effects during travel. Suitcases are specifically provided for in Heading 4202, HTSUS. In your ruling request you suggested Heading 3926, HTSUS, as the proper classification for your sample. As an alternative you have also suggested classification in Heading 3923, HTSUS. Articles of Heading 4202, HTSUS, are excluded from Chapter 39 by legal note 2(m) of Chapter 39. As stated above the article is specifically provided for in Heading 4202. As such, it cannot be classified in any of the subheadings of Chapter 39. The applicable subheading for the suitcase will be 4202.12.2020, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcase, school satchels and similar containers, with outer surface of plastics or of textile materials, with outer surface of plastics, structured, rigid on all sides, suitcases. 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