CLA-2-42:OT:RR:NC:N4:441
Mr. John B. Ammerman
AccuMED Innovative Technologies
150 Bud-Mil Drive
Buffalo, NY 14206
RE: The tariff classification of a briefcase from China
Dear Mr. Ammerman:
In your letter dated September 17, 2010, you requested a tariff classification ruling. Your samples are being returned.
The submitted sample is a briefcase fitted for a laptop computer. The article is constructed with an outer surface of man-made textile material. In your ruling request you described the manufacturing process of this item. You state that after importation, a mouse pad holder, telescopic legs, and the additional corresponding components will be added to the briefcase. These additional components will allow the briefcase to be converted to a portable laptop desk.
Customs and Border Protection (CBP) has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911):
… [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.]
As such, the briefcase will be regarded in its imported state. The components that will be added in the United Stated are not directly relevant to the classification of the briefcase.
You have suggested classification of the above mentioned article in Heading 9403, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes (EN’s) to the HTSUS, Chapter 94, Parts, state: This chapter only covers parts, whether or not in the rough, of goods of Headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those Headings. They are classified in this Chapter when not more specifically covered elsewhere.
The briefcase, in its condition at the time of importation, has none of the features common to furniture, a portable laptop desk, or parts thereof. The interior of the case has four cut-out holes which lack the corresponding components associated with the portable laptop desk (for example, the adjustable telescopic legs or mouse tray). As such, the case is not eligible for classification within Heading 9403, HTSUS. The article possesses the features common to briefcases, including an interior storage compartment, a zipper closure, two carrying handles, a shoulder strap, exterior pockets, and molded plastic feet intended to keep it upright. As imported, the item is designed to provide storage, protection, portability, and storage to a laptop computer, files, books, and related business documentation.
The applicable subheading for the laptop briefcase, as imported, will be 4202.12.8030, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, and similar articles, with outer surface of textile materials, other, briefcases, other, of man-made textiles. The rate of duty will be 17.6% 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 classification within Heading 9403, contact National Import Specialist Neil Levy at (646) 733-3036. If you have any questions regarding classification within Heading 4202, contact National Import Specialist Vikki Lazaro at (646) 733-3041
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division