PD A87335 September 20, 1996


CLA-2-42:K:TC:C7:G21 A87335

Ms. Ginny Yanakopulos
Manufacturing Production Coordinator
Wilsons The Leather Experts
400 Highway 169 South, Suite 500
Minneapolis, MN 55426-1132

RE: The tariff classification of luggage from China.

Dear Ms. Yanakopulos:

In your letter dated August 29, 1996, you requested a classification ruling.

The submitted sample, style #5/7003, is a wheeled carry-on luggage constructed of black cow leather and black 600D PVC. This luggage features zip pockets on the front and back, a two buckle closure, top and side carry handles and an adjustable retractable pull handle. Your sample will be returned as requested.

The applicable subheading for the luggage, style #5/7003, will be 4202.12.2050, Harmonized Tariff Schedule of the United States Annotated, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastic or of textile materials: with outer surface of plastic, other (than structured, rigid on all sides): trunks, suitcases, vanity cases and similar containers. The duty rate will be 20% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.

Sincerely,

Thomas Mattina
Area Director
JFK Airport