N259012 N2 Ruling Active

The tariff classification of a briefcase and a tote bag from China

Issued December 3, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.8030, 4202.92.3031

Headings: 4202

Product description

You have submitted two sample without style numbers, which will be returned to you. The first sample is a briefcase constructed of 100% polyester textile material. The briefcase is designed to provide storage, protection, organization, and portability to papers, documents, and various related articles. The second sample is a tote bag, which is also constructed of 100% polyester textile material. It is designed to provide storage, protection, organization and portability to personal effects during travel. The bag has an unlined interior compartment. It features an open top without a closure and two carrying handles. It is of a durable construction and suitable for repetitive use. It measures approximately 10” (W) x 13” (H) x 4.5” (D).

CBP rationale

The applicable subheading for the briefcase 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 applicable subheading for the tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other.

Full text

N259012 December 3, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030; 4202.92.3031 Elaine Espinosa BRIEF-EASE Division of Same Choice Featherweight Totes and Briefcases 12 Lincoln Blvd., Suite 102 Emerson, NJ 07630 RE: The tariff classification of a briefcase and a tote bag from China Dear Ms. Espinosa: In your letter dated October 29, 2014, which was received in this office on November 6, 2014, you requested a tariff classification ruling. You have submitted two sample without style numbers, which will be returned to you. The first sample is a briefcase constructed of 100% polyester textile material. The briefcase is designed to provide storage, protection, organization, and portability to papers, documents, and various related articles. The second sample is a tote bag, which is also constructed of 100% polyester textile material. It is designed to provide storage, protection, organization and portability to personal effects during travel. The bag has an unlined interior compartment. It features an open top without a closure and two carrying handles. It is of a durable construction and suitable for repetitive use. It measures approximately 10” (W) x 13” (H) x 4.5” (D). The applicable subheading for the briefcase 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. The applicable subheading for the tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other. The duty rate will be 17.6 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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