4 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N246472 N2 Ruling Active

The tariff classification of a briefcase from China

Issued October 25, 2013 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N246472 (October 25, 2013)

Tariff classification

HTS codes: 4202.12.8030

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which we are returning to you. The sample you refer to as the “Safe Bag” consists of a soft-sided briefcase and a fire proof bag. The briefcase is constructed with an outer surface of polyester textile material that is laminated on the inner surface with plastic sheeting. The outer surface constituent material of the briefcase is the textile. The briefcase is designed to provide the useful functions of storage, protection, organization, and portability to files, documents, and various related articles. It has a top zipper closure, a removable, adjustable shoulder strap, one large interior pocket, and two carrying handles. The front exterior of the briefcase has a large pocket with a zippered closure. The briefcase measures approximately 16.5” (W) x 12.25” (H) x 4” (D). The fire proof bag is a quilted bag constructed with an outer surface of man-made textile material. It is intended to store and protect valuable items and important documents. The bag is designed to be stored within the briefcase and fastens to the interior of the briefcase by means of hook-and-loop closures. The briefcase and fire proof bag together form a composite good for tariff purposes with the briefcase imparting the essential character, General Rule of Interpretation 3(b) noted.

CBP rationale

The applicable subheading for the “SafeBag” will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers.

Full text

N246472 October 25, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Eric W. Hansel CH Powell Company 478 Wando Park Boulevard Mt. Pleasant, SC 29464 RE: The tariff classification of a briefcase from China Dear Mr. Hansel: In your letter dated September 13, 2013, you requested a tariff classification ruling on behalf of your client, Mill Direct Inc. You have submitted a sample, which we are returning to you. The sample you refer to as the “Safe Bag” consists of a soft-sided briefcase and a fire proof bag. The briefcase is constructed with an outer surface of polyester textile material that is laminated on the inner surface with plastic sheeting. The outer surface constituent material of the briefcase is the textile. The briefcase is designed to provide the useful functions of storage, protection, organization, and portability to files, documents, and various related articles. It has a top zipper closure, a removable, adjustable shoulder strap, one large interior pocket, and two carrying handles. The front exterior of the briefcase has a large pocket with a zippered closure. The briefcase measures approximately 16.5” (W) x 12.25” (H) x 4” (D). The fire proof bag is a quilted bag constructed with an outer surface of man-made textile material. It is intended to store and protect valuable items and important documents. The bag is designed to be stored within the briefcase and fastens to the interior of the briefcase by means of hook-and-loop closures. The briefcase and fire proof bag together form a composite good for tariff purposes with the briefcase imparting the essential character, General Rule of Interpretation 3(b) noted. The applicable subheading for the “SafeBag” will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N246472

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.