CBP applies the 'outer surface' test by examining the predominant visible exterior material. If leather covers the majority of the exterior surface area, the article classifies here. If a coated textile or plastic film predominates — even if leather trim is present — the article would shift to the plastics or textile surface heading. Importers should retain material composition documentation to support the classification.

The US schedule separates attaché cases, briefcases, and similar flat-sided professional cases (4202110030) from trunks, suitcases, and other travel containers (4202110090). The distinction turns on the article's primary function and form: flat, rigid cases designed to carry documents or a laptop classify as attaché/briefcases, while wheeled or soft-sided travel bags designed for clothing and personal effects classify as suitcases or similar containers.