CLA-2-42:OT:RR:NC:N4:441
Michelle Hall
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a briefcase from China
Dear Ms. Hall:
In your letter dated March 17, 2011, you requested a tariff classification ruling on behalf of your client, Marc Jacobs. Your sample will be returned to you.
Style MMJ1112.02 is a briefcase constructed of 100% genuine cow leather. It is designed to provide the useful functions of storage, protection, organization and portability to documents, files and other personal effects. The interior of the case has three open pockets on a sidewall and is lined with a textile material that is comprised of 90% polyester and 10% polyurethane. It has a metal zipper closure and two carrying handles at the top. The front exterior has a zippered compartment that extends across the full width of the case. It measures approximately 15” (W) x 12” (H) x 2” (D).
The applicable subheading for the briefcase 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