CLA-2 CO:R:C:G 082205 WAW
Mr. Eugenio Mireles, Sr.
P.O. Box 1226
1109 Ferry Street
Eagle Pass, TX 78852
RE: Classification of a computer carrying case under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)
Dear Mr. Mireles:
This ruling is in response to your letter of April 28, 1988,
requesting the classification of a nylon computer carrying case
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The sample computer carrying case measures approximately
fourteen inches in height by seventeen inches in length. The bag
is composed of man-made textile material. The item is designed
to carry a small laptop computer and its accessories. The
interior of the bag has three small pockets all attached to one
large pocket on one of the inner panels of the bag. All of the
pockets are attached by a hook and loop fastener. The other
panel of the bag has a pocket and a detachable divider. There is
an outside pocket attached by a zipper closure. The bag may be
carried either by two textile woven handles or an adjustable
textile woven shoulder strap. The subject merchandise is made of
U.S. components assembled in Mexico.
ISSUE:
What is the proper classification of the computer carrying
case under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 4202, HTSUSA, covers inter alia, trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels, and
spectacle cases. The Explanatory Notes to heading 4202, which
constitute the official interpretation of the tariff at the
international level, provide that articles covered by the first
part of this heading may be of any material. Since the
merchandise at issue is designed to be used for transporting a
computer it is similar to items under this heading designed to
carry specific instruments such as a camera case, binocular case
and musical instrument case. Once the item is classified under a
particular heading, determination of the specific subheading is
controlled by the composition of the good forming the outer
surface of the article.
Classification of the computer carrying case falls under
subheading 4202.92, HTSUSA, covering other articles with outer
surface of plastic sheeting or of textile materials, because the
carrying case clearly is not covered by any of the preceding
subheadings. The first subheading beginning at 4202.11 is
inclusive of luggage for personal clothing and other personal
related items. The carrying case, however, is designed to carry
a more specific item and is more similar to a carrying case for
spectacles, cameras, and musical instruments as provided for in
the later subheadings. Within subheading 4202.92, the carrying
case is not classifiable either under any of the provisions
covering "travel, sports and similar bags," because it is not
designed for carrying clothing and other personal effects during
travel as specified in Additional U.S. Note 1 to Chapter 42, or
under the provision for musical instrument cases. Accordingly,
since the bag is made of nylon, classification is under a
residual provision for "other" articles in subheading
4202.92.9020, HTSUSA, providing for articles with an outer
surface of man-made fibers.
HOLDING:
The computer carrying case is classifiable under subheading
4202.92.9020, HTSUSA, providing for other articles with outer
surface of man-made fibers, textile category 670, and is subject
to a rate of duty of 20 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division 6cc A.D.N.Y. Seaport
1cc Legal Reference
1cc CITA
1cc Phil Robins