CLA-2-42:OT:RR:NC:N4:441
Scott Ensley
Leisure Merchandising Corporation
105 Northfield Avenue
Edison, NJ 08837
RE: The tariff classification of a rolling suitcase from China
Dear Mr. Ensley:
In your letter dated October 4, 2012, you requested a tariff classification ruling. Your sample will be returned to you.
A style number was not provided for the sample submitted. The item is a rolling suitcase. The exterior surface area of the suitcase consists of 60% textile fabric and 40% acrylonitrile butadiene styrene (ABS) molded plastic. As such, the essential character of the suitcase is imparted by the textile material, General Rule of Interpretation 3(b) noted. The textile fabric is a blend of 55% cotton and 45% polyester.
The suitcase is designed to provide storage, protection, organization and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with various open and mesh pockets. There is a carrying handle at both the top and side of the suitcase. The front exterior has an additional textile-lined zippered compartment. The suitcase has a retractable handle mounted on the back exterior, four wheels, and a zipper closure along three sides. It measures approximately 17” (W) x 28” (H) x 10” (D).
The applicable subheading for the suitcase will be 4202.12.4000, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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,
Thomas J. Russo
Director
National Commodity Specialist Division