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NY B83765




April 15, 1997

CLA-2-42:RR:NC:TA:341 B83765

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.91.0090

Ms. Sandra L. Haupt
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of a lap top computer carrying case from China.

Dear Ms. Haupt:

In your letter dated March 20, 1997, on behalf of Unitech Industries, you requested a tariff classification ruling for a lap top computer carrying case.

The sample submitted, described as a "Computer Armor", is a lap top computer carrying case of leather. No style number indicated. The item has a padded interior and is secured by means of a flap with hook and loop fasteners on either side. The case has a leather carrying handle, in addition to a removable, adjustable, textile shoulder strap. The front exterior has an additional storage pocket designed to contain other related accessories. You have indicated that once the computer is removed, the carrying case may be adjusted and utilized as a paper stand. However, for classification purposes the item is essentially a carrying case and will be classified accordingly.

The applicable subheading for the lap top computer carrying case of leather will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, camera cases and similar containers, other, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 5.4 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 212-466-5893.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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