CLA-2-42:S:N:N3G:341 870044

Ms. Beverly K. Prim
Expeditors International of Washington, Inc.
P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, OH 45275

RE: The tariff classification of "Pretty Face" vanity cases from China.

Dear Ms. Prim:

In your letter dated December 19, 1991, on behalf of Libby Lee Toys, Inc., you requested a tariff classification ruling. You have submitted two samples of "Pretty Face" vanity cases constructed of molded plastics. The larger case measures approximately 11" x 5" x 7 1/2". The smaller case measures approximately 8" x 4 2/2" x 2 1/2". Both items feature upper interior divided trays and are designed with mirrors within the lids. They are secured by means of lift-lock closures.

You have indicated that the vanity cases will be imported empty and sold at retail in two ways. Upon importation some will be re-sold empty and others will be filled with children's cosmetic within the U.S. and re-sold.

The applicable subheading for both vanity cases of molded plastics will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases and similar containers, with outer surface of plastics... Structured, rigid on all sides. The duty rate will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York
Seaport