CLA-2-42:OT:RR:NC:N4:441
Christina Zambuto
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a briefcase from China
Dear Ms. Zambuto:
In your letter dated April 4, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
The style you refer to as “Magda” is a briefcase. It is constructed with an outer surface of both leather and wool textile material. Each material contributes equally to the overall design of the bag. The leather, however, is the predominate material in the overall outer surface area. The information you provided indicates that the leather is also of a higher value than the textile material. As such, the essential character of the briefcase is imparted by the leather, General Rule of Interpretation (GRI) 3(b) noted.
The briefcase is designed to provide storage, protection, organization, and portability to papers, documents, and various related articles. The briefcase has a textile-lined interior compartment with one zippered pocket and three open pockets on the interior walls. It has a flap that folds over the top of the briefcase and secures with a metal latch closure. There is an open pocket under the flap. The briefcase has a top carrying handle and an adjustable, removable shoulder strap. It measures approximately 13" (W) x 9.75" (H) x 3" (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% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division