CLA-2 CO:R:C:G 087084 NLP
Mr. Paul Wu
Pacific Impex International Corporation
21 Granada Drive
Morris Plains, NJ 07950
RE: Luggage; Country of Origin
Dear Mr. Wu:
This is in response to your letter of April 20, 1990
requesting the tariff classification and country of origin
determination of luggage under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). We have forwarded the
country of origin determination to the Value, Special Programs &
Admissibility Branch at Headquarters and a reply regarding this
matter will be sent to you under separate cover. Samples were
submitted for our examination.
FACTS:
The merchandise at issue involves 2 pieces of luggage; a 28
inch suitcase composed of nylon and a sports bag also composed of
nylon.
ISSUE:
What is the tariff classification of the suitcase and the
sports bag?
LAW AND ANALYSIS:
The General Rules of Interpretation set forth the manner in
which merchandise is to be classified under the HTSUSA. GRI 1
requires that classification is determined according to the terms
of the headings and any relevant section or chapter notes and
unless otherwise required according to the remaining GRI's, taken
in order.
Heading 4202 provides for the following:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels...and similar containers;
traveling bags...handbags...sports bags...and similar
containers of textile materials....
The instant suitcase and sports bag are specifically provided for
in Heading 4202, HTSUSA, and are classifiable therein.
HOLDING:
The suitcase is classifiable in subheading 4202.12.8070,
HTSUSA, which provides for trunks, suitcases...and similar
containers, with outer surface of textile materials, other,
other, of man-made fibers. The textile category is 670. The
rate of duty is 20 percent ad valorem.
The sports bag is classifiable in subheading 4202.92.3030,
which provides for travel, sports and similar bags, with outer
surface of textile materials, other, of man-made fibers, other.
The textile category is 670. The rate of duty is 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.
Sincerely,
John Durant, Director
Commercial Rulings Division