The tariff classification of a molded plastic case from Vietnam

N362773
July 28, 2026
CLA-2-42:OT:RR:NC:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.12.2910
Jennifer Jenkins Allied International 28955 Avenue Sherman Valencia, CA 91355 RE: The tariff classification of a molded plastic case from Vietnam Dear Ms. Jenkins: In your letter dated June 30, 2026, you requested a tariff classification ruling. You have submitted photographs and descriptive literature for a review. The article at issue, which you referred to as a tool case, is a molded plastic case similar to a briefcase or attaché case. The case is structured and rigid on all sides. The interior has a foam insert that is not specially shaped or fitted for a particular item or set of items. The case is intended to perform the useful functions of storing, protecting, organizing, and transporting the intended contents. In your request, you suggested that the case be classified under heading 3926, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic.” Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 exclusion note 2(m). Briefcases, attaché cases, and similar containers are specifically provided for in heading 4202. As such, the subject article is not classifiable in subheading 3926, HTSUS. The applicable subheading for the molded plastic case will be 4202.12.2910, 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, other, structured, rigid on all sides, attaché cases, briefcases and similar containers. The general rate of duty is 20% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other

duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division