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NY F83275

February 22, 2000



TARIFF NO.: 4202.11.0030

Charles Chen
International Business Case Corp.
1500 Precision Drive Ste. 150
Plano, Texas 75074

RE: The tariff classification of a leather briefcase from China.

Dear Mr. Chen:

In your letter dated January 11, 2000 you requested a tariff classification ruling.

The sample submitted with your request, style #P158160-04-0, is a briefcase that is designed to hold business papers, documents, and a laptop computer. The item is considered a briefcase since the compartment for the computer is subsidiary to the remaining compartments for business documents. The exterior surface is comprised of nylon textile material and leather; the front and rear is comprised of leather and the bottom and side panels are comprised of nylon. The leather imparts the essential character. A front flap with trunk style closures secures the case. The front interior of the case consists of two compartments. The first compartment consists of a zip-down organizer with pockets for a cell phone, eyeglasses, cards, pens, CD and floppy discs, and documents. The second compartment is padded and contains a back wall suspended and padded pocket for a computer that is secured by a nylon strip with a hook and loop closure. The rear compartment contains a central compartment with a back wall expandable pocket and is secured by a flap with hook and loop closures. The case can be carried by means of a carry handle or detachable shoulder strap.

The applicable subheading for style #P158160-04-0 will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcaseswith outer surface of leather, of composition leather or of patent leather, attache cases, brief cases, school satchels, occupational luggage cases and similar containers. The rate of duty will be 8% ad valorem.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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