CLA-2-42:S:N:N3G:341 875527
Ms. Brigit Hamanaka
Ken Hamanaka Co., Inc.
5777 W. Century Blvd. - Suite 760
Los Angeles, CA 90045
RE: The tariff classification of a novelty plastic case from
China.
Dear Ms. Hamanaka:
In your letter dated June 5, 1992, on behalf of Pam & Frank
(USA) Industrial Co., Ltd., you requested a tariff classification
ruling on a novelty plastic case.
You have submitted a sample and literature of an item
described as a "Child's Toy Monster Box". The item at issue is a
novelty case of molded plastic similar to a lunch box in design.
The case is designed in the shape of a monster with a light-
activated "growling" module that is set off when the case is
opened. It has a carry handle in the shape of tentacles fused
together and it is secured by means of two plastic clasp
closures.
The applicable subheading for the novelty case of molded
plastic will be 4202.99.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for trunks, suitcases,
traveling bags and similar containers, other, other, other. 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