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NY B84275




April 22, 1997

CLA-2-42:RR:NC:TA:341 B84275

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2010

Mr. F. Vazquez
R.E. Delgado, Inc.
P.O. Box 5628
San Juan, PR 00902-5628

RE: The tariff classification of a briefcase from Hong Kong.

Dear Mr. Vazquez:

In your letter dated April 3, 1997, on behalf of Caribe Marketing & Sales Co., Inc., you requested a tariff classification ruling for a briefcase.

The sample submitted, article 96148, described as a "Backpack", is a briefcase on wheels designed to be pulled by means of a telescopic handle, worn on the back as a backpack or carried by hand. The case is composed of an exterior surface of embossed PVC plastic sheeting. Underneath the flap closure are divided compartments designed to contain business papers and related articles. The flap is secured by means of a plastic slide lock fasteners on either side.

The applicable subheading for Article 96148, the briefcase of PVC plastic sheeting, will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, attache cases, briefcases and similar containers, with outer surface of sheeting of plastics, structured rigid on all sides. The rate of duty will be 20 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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