CLA-2-42:RR:NC:TA:341 E88833
Mr. Joseph R. Hoffacker - BTCI
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a carrying case of molded plastics from China.
Dear Mr. Hoffacker:
In your letter dated November 1, 1999, you requested a tariff classification ruling for a carrying case of molded plastics.
The sample submitted, identified as item number 69108, described as a “Rolling Car Case”, is a specially shaped and fitted case constructed to provide the useful functions of storage, protection, organization and portability for the model cars for which its designed to contain. The case is manufactured of molded plastics measuring approximately 12” x 11 ¾” x 5 ¼”. The item resembles a wheeled luggage case with telescoping handle. The article incorporates a latched, hinged cover, which open to provide access to a compartmentalized interior designed to accommodate up to one hundred toy cars. The interior also features a permanently attached vinyl flap designed do depict part of a racetrack. The flap has three perforations in the center and measures approximately 13” x 10”. The purpose of the flap is to provide a divider between the two halves of the case and to act as a slight incline to roll cars down. The case will be imported empty (without toy cars). Your sample is being returned as requested.
The applicable subheading for the carrying case of molded plastics will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…, camera cases, musical instrument cases and similar containers, other, other, other. 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 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division