CLA-2-42:OT:RR:NC:N4:441
Marta Portillo
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a two-piece luggage set from China
Dear Ms. Portillo:
In your letter dated June 2, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
Item 293314 consists of an expandable rolling suitcase and a tote bag. Both items are constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The suitcase and the tote bag are designed to provide storage, protection, organization, and portability to clothing and other personal effects during travel.
The suitcase has a textile-lined interior storage compartment with two open pockets, a zippered mesh pocket, and two interior straps that keep articles in place during transit. There is a padded carrying handle at both the top and side of the suitcase. The front exterior has two additional textile-lined zippered pockets. The suitcase has a retractable handle mounted on the back exterior, four wheels, and a zipper closure. It measures approximately 14” (W) x 20” (H) x 10” (D).
The tote bag has a large textile-lined interior compartment with a zippered wall pocket and a top zipper closure. It has two PVC-trimmed carrying handles and an adjustable, removable shoulder strap. It measures approximately 15.5" (W) x 12" (H) x 7.25" (D).
The articles are put up for retail sale as a set. Item 293314 is considered to be a set for tariff purposes. The expandable rolling suitcase imparts the essential character of the set, General Rule of Interpretation (GRI) 3(b) noted.
The applicable subheading for item 293314 will be 4202.12.2050 Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics or of textile materials, with outer surface of plastics, other. The rate of duty will be 20 percent 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
Director
National Commodity Specialist Division