CLA-2-42:OT:RR:NC:N4:441

Tamra Nelson
Targus, Inc.
1211 N. Miller Street
Anaheim, CA 92806

RE: The tariff classification of a laptop case from China

Dear Ms. Nelson:

In your letter dated June 16, 2010, you requested a tariff classification ruling. Your sample will be returned to you.

The style you refer to as the “Executive Leather Laptop Case” is a laptop computer bag constructed of genuine leather. The bag is similar to a briefcase. It is designed to provide storage, protection, organization, and transportation to a laptop computer, documents and other accessories. The bag has a padded main storage compartment with an area to hold the laptop computer. There are two additional zippered compartments on opposite sides of the main compartment which will be referred to as Section A and Section B. Section A has three mesh pockets, several open pockets and loops for pens and pencils. Section B has a pocket to hold files or documents and a full width zippered mesh pocket on the sidewall. The front exterior has a zippered pocket across the width. The back exterior has an open pocket with a hook-and-loop closure across the width. The bag has two plastic molded carrying handles and a removable shoulder strap. It measures approximately 14” (W) x 13” (H) x 2.5” (D).

The applicable subheading for the laptop computer case will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of leather, school satchels and similar containers. The rate of duty will be 8 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 (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division