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HQ 082205


September 19, 1989

CLA-2 CO:R:C:G 082205 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9020

Mr. Eugenio Mireles, Sr.
P.O. Box 1226
1109 Ferry Street
Eagle Pass, TX 78852

RE: Classification of a computer carrying case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Dear Mr. Mireles:

This ruling is in response to your letter of April 28, 1988, requesting the classification of a nylon computer carrying case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample computer carrying case measures approximately fourteen inches in height by seventeen inches in length. The bag is composed of man-made textile material. The item is designed to carry a small laptop computer and its accessories. The interior of the bag has three small pockets all attached to one large pocket on one of the inner panels of the bag. All of the pockets are attached by a hook and loop fastener. The other panel of the bag has a pocket and a detachable divider. There is an outside pocket attached by a zipper closure. The bag may be carried either by two textile woven handles or an adjustable textile woven shoulder strap. The subject merchandise is made of U.S. components assembled in Mexico.

ISSUE:

What is the proper classification of the computer carrying case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Heading 4202, HTSUSA, covers inter alia, trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, and spectacle cases. The Explanatory Notes to heading 4202, which constitute the official interpretation of the tariff at the international level, provide that articles covered by the first part of this heading may be of any material. Since the merchandise at issue is designed to be used for transporting a computer it is similar to items under this heading designed to carry specific instruments such as a camera case, binocular case and musical instrument case. Once the item is classified under a particular heading, determination of the specific subheading is controlled by the composition of the good forming the outer surface of the article.

Classification of the computer carrying case falls under subheading 4202.92, HTSUSA, covering other articles with outer surface of plastic sheeting or of textile materials, because the carrying case clearly is not covered by any of the preceding subheadings. The first subheading beginning at 4202.11 is inclusive of luggage for personal clothing and other personal related items. The carrying case, however, is designed to carry a more specific item and is more similar to a carrying case for spectacles, cameras, and musical instruments as provided for in the later subheadings. Within subheading 4202.92, the carrying case is not classifiable either under any of the provisions covering "travel, sports and similar bags," because it is not designed for carrying clothing and other personal effects during travel as specified in Additional U.S. Note 1 to Chapter 42, or under the provision for musical instrument cases. Accordingly, since the bag is made of nylon, classification is under a residual provision for "other" articles in subheading 4202.92.9020, HTSUSA, providing for articles with an outer surface of man-made fibers.

HOLDING:

The computer carrying case is classifiable under subheading 4202.92.9020, HTSUSA, providing for other articles with outer surface of man-made fibers, textile category 670, and is subject to a rate of duty of 20 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director

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