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NY H83624

July 18, 2001

CLA-2-42:RR:NC:TA:341 H83624


TARIFF NO.: 4202.12.2035

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 South Franklin Ave., Suite 218
Valley Stream, NY 11581

RE: The tariff classification of a briefcase and document case with accessories from China.

Dear Mr. Prackler:

In your letter dated June 28, 2001, you requested a tariff classification ruling.

The samples submitted are identified as SKU#12697-31114 and SKU#44120-30795.

SKU#12697-31114, described a “Soft-Side Briefcase Gift Set”, consists of a briefcase manufactured of polyvinyl chloride (PVC) sheeting. Included with the case are a zippered travel wallet, national geographic road atlas and a 2-piece elegant pen set.

SKU#44120-30795, described as a “Classroom in a Box”, consist of a document bag manufactured of polyvinyl chloride (PVC) sheeting. Included with the bag is a multi-purpose organizer that includes a monthly/daily planner, telephone/address directory, etc., a self-standing calculator and a 3-color ball point pen.

For classification purposes, SKU#12697-31114 and SKU#44120-30795 are both considered to be a set. The briefcase and document case will impart the essential character of the set.

The applicable subheading will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for briefcases, attache cases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent 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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