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NY 806969

February 28, 1995

CLA-2-42:S:N:N6:341 806969


TARIFF NO.: 4202.91.0090

Ms. Susan Cantone
All Points Customs House Bkrs.
700 Rockaway Blvd.
Lawrence, NY 11559

RE: The tariff classification of a lap top computer case with an accessory bag from China.

Dear Ms. Cantone:

In your letter received in this office February 14, 1995, on behalf of Coach Leatherware, you requested a tariff classification ruling for a lap top computer case with an accessory bag.

You have submitted a sample of a "Coach" lap top computer case of leather containing an accessory bag of nylon woven fabric. The item has a padded interior and it is secured by means of a zippered closure. The case has a leather carrying handle, in addition to a removable webbed shoulder strap with a padded shoulder support. You have indicated that the computer case and accessory bag will be imported, packaged, and sold at retail sale as a set. For classification purposes the items are considered a set as provided by GRI 3(b). The computer case will impart the essential character.

The applicable subheading for the computer case of leather with accessory bag as a set will be 4202.92.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, camera cases,and similar containers, other, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 6.3 percent ad valorem.

Although the entire item is classified as a set, the accessory bag is subject to the textile restraint limits applicable to tariff number 4202.92.3030. As a product of China, the accessory bag is subject to textile category 670.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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