CLA-2-42:RR:NC:3:341 L83384
Mr. Lawrence S. Wangler
McKinley International Corp.
P.O. Box 2028
Coppell,TX 75019
RE: The tariff classification of unfinished presentation case with packer box from China
Dear Mr. Wangler:
In your letter dated March 11, 2005 you requested a tariff classification ruling.
The request is on behalf of Chippenhook Corporation.
You have submitted a sample of an unfinished presentation case with packer box. The sample is not identified by style number. The presentation case is oval with a flat bottom and has a snap closure. It is made-up of a rigid paperboard base wholly covered on the exterior with a sheeting of plastic that is embossed to simulate reptile leather. The interior of the presentation case is lined with an imitation sued material. The packer box is of a kind normally sold with the presentation case and is not suitable for long-term use.
The applicable subheading for the presentation case with packer box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other containers or cases, with outer surface of sheeting of plastics or of textile materials, other. The rate of duty will be 17.6 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 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division