CLA-2-42:OT:RR:NC:N3:341
Jo Christi Jones
JAS Forwarding Worldwide
One Lakeview Place, 25 Century Blvd.
Nashville, TN 37214
RE: The tariff classification of a folio organizer, laptop cases, and a tote bag from China
Dear Ms. Jones:
In your letter dated November 11, 2008 on behalf of Nuo Tech, you requested a classification ruling. The samples which you submitted are being retained by this office.
The sample referred to as Virtuo Pad Folio is a folio organizer constructed with an outer surface of plastic sheeting material. The primary purpose of the folio organizer is to provide storage, protection, organization and portability for the articles commonly carried in a brief case or attaché case. It has a zipper closure extending around three sides. The interior is fitted with various pockets and compartments. The interior has a folio section that extends approximately 2” wide and is capable of holding small books, magazines and papers. The center spine is fitted with a metal ¾ inch three ring binder mechanism. The back panel has a slot for a standard 8” x 11” pad of paper. It measures approximately 12” (W) x 13.5” (H) x 1.5” (D).
In your letter, you suggest subheading 4202.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of leather, of composition leather, or of patent leather. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Because the folio organizer is constructed of a plastic sheeting material, it is more specifically classified under subheading 4202.12.2035, HTSUS.
The sample referred to as Kailo Chic laptop sleeve is a carrying case designed to provide storage, protection, portability, and organization to personal effects and a laptop computer during travel. It is a form of a briefcase. It is constructed with an outer surface of cotton textile material. The case is padded and has a textile-lined interior. The interior is divided in the center thereby creating two sections. The top of the case has a zipper closure and double carrying handles. The front exterior has two open pockets along the width of the bag. It measures approximately 15” (W) x 11” (H) x 1.75” (D).
In your letter, you suggest subheading 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The carrying case is similar to a briefcase. Therefore, it is more specifically classified under subheading 4202.12.4000, HTSUS.
The sample referred to as Divago Kailo Chic is a tote bag constructed with an outer surface of cotton textile material. The bag is designed to provide storage, organization, protection and portability to personal effects during travel. The interior is textile-lined and fitted with various pockets and compartments. The interior also has a separate section for a laptop computer. The bag secures with a top zipper closure and has double shoulder straps. The front exterior of the bag has a hidden zippered pocket, while the back exterior has an open pocket. It measures approximately 15.5” (W) x 13.25” (H) x 4” (D).
The sample referred to as Chloe Dao laptop sleeve is a carrying case designed to provide storage, protection, portability, and organization to personal effects and a laptop computer during travel. It is a form of a briefcase. It is constructed with an outer surface of man-made textile material. The case is padded and has a textile-lined interior. The interior of the case has a separate section to hold a laptop. The interior is also fitted with pockets and loops to hold various articles. The case secures with a zipper closure along three sides. It has both a removable webbed shoulder strap and double carrying handles. The case measures approximately 16.5” (W) x 12.5” (H) x 1” (D).
In your letter, you suggest subheading 4202.12.8040, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The case is constructed with an outer surface of man-made textile material. Therefore, it is more appropriately classified as 4202.12.8030, HTSUS.
The applicable subheading for the Virtuo Pad folio organizer will be 4202.12.2035, HTSUS, which provides for briefcases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the Kailo Chic laptop case will be 4202.12.4000, HTSUS, which provides for in part, briefcases ands similar articles, with outer surface of textile materials, of cotton. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the Divago Kailo tote bag will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the Chloe Dao laptop case will be 4202.12.8030, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases...and similar containers, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 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/.
HTSUS 4202.92.1500 and 4202.12.4000 fall within textile category 369. HTSUS 4202.12.8030 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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