CLA-2-42:RR:NC:TA:341 H83623
Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 South Franklin Ave., Suite 218
Valley Stream, NY 11581
RE: The tariff classification of briefcases, attache cases and business cases with accessories from China.
Dear Mr. Prackler:
In your letter dated June 28, 2001, on behalf of Monarch Luggage Co., Inc., you requested a tariff classification ruling.
You have submitted five samples of briefcases, attache cases and business cases with accessories with your request. They are as follows:
1) SKU#12697-31954 is described as “Expandable Attache Gift Set”. The item consists of:
- An attache case of leather-like vinyl.
-Travel alarm clock.
-Road Atlas
-Two piece ball point pen set.
2) SKU#12697-31132 is described as “Campus Bag/Backpack”. The item consists of:
-Business case of leather-like vinyl that can be converted into a backpack.
-Deluxe Day Planner with accessories which includes a calculator, 8-piece colored pen set, pencil, ruler, eraser, etc,
3) SKU#12697-30950, described as “Professional Expandable Attache”, is an expandable attach case manufactured with an exterior of polyvinyl chloride (PVC) sheeting. It features twin combination security locks, deluxe expandable file folder and an interior fold down writing desk.
SKU#12697-31011 is described as “Built 4 Business Soft-Side Brief”. The item consists of:
-Soft-Side briefcase of leather-like vinyl.
-Ball point pen set.
-Folding Umbrella with a telescopic shaft.
-Stainless steel travel mug.
5) SKU#44120-30715 is described as “Hard-Side Attache Plus”. The item consists of:
-Attache case of leather-like vinyl.
-Journal Planner.
-Calculator with self-lifting stand.
-Ball point pen set.
-Personal clip-on light.
For classification purposes, SKU#12697-31132 (only) is considered to be a set and will be classified accordingly. The business case will impart the essential character of the set.
For classification purposes, SKU numbers 12697-31954/30950/31011 and 30715 are not considered to be sets. Each item will be separately classified.
We are unable to issue a riling on the “Journal Planner” at this time. The item involves issues presently pending before the courts.
The applicable subheading for the hard-side attache cases will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for briefcases, attache cases and similar containers, with outer surface plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the soft-side briefcases/business cases will be 4202.12.2035, HTS, which provides for briefcases, attache cases and similar containers, with outer surface of plastics. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the travel alarm clock will be 9105.11.80, HTS, which provides for Alarm Clocks: Battery or AC powered: Other. The rate of duty will be 30 cents each plus 6.9% on the case and 5.3% on the battery.
The applicable subheading for the road atlas will be 4905.91.0000, HTS, which provides for maps of al kinds… including atlases… in book form. The rate of duty will be Free.
The applicable subheading for the ballpoint pens will be 9608.10.0000, HTS, which provides for ballpoint pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the umbrella will be 6601.91.0000, HTS, which provides for “Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft”. The rate of duty will be Free.
The applicable subheading for the stainless steel cup will be 7323.93.0080, HTS, which provides for table, kitchen and other household articles, of stainless steel, other. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the calculator will be 8470.10.0040, HTS, which provides for electronic calculators capable of operation without an external source of power. The rate of duty will be Free.
The applicable subheading for the personal light will be 8513.10.4000, HTS, which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division