CLA-2-42:RR:NC:3:341 K86370
Mr. Garret Nakai
Applause, LLC
6041 Variel Avenue
Woodland Hills, CA 91367
RE: The tariff classification of a carrying case from China
Dear Mr. Nakai:
In your letter dated May 21,2004 you requested a tariff classification ruling.
You have submitted a sample of a carrying case that is wholly made up of a heavy gauge, rigid paper base that is covered on the exterior with a leatherette plastic film. The carrying case has a luggage type top carry handle and metal lock. The case is made up to resemble a train case. It is not specially shaped or fitted for a particular item or set of items. The carrying case will be imported and presented empty. You have indicated that it will be combined with a plush toy and sold at retail put up as a set. The carrying case is not of a kind normally sold with a particular article or set of articles. Similarly it is not of a kind normally sold with a plush toy. It is of a kind normally sold at retail on its own merits. The sample will be returned as requested.
You have suggested that the carrying case is classified within tariff number 4819.50.2000 which provides for other packing containers, sanitary food and beverage containers.
Classification within the Harmonized Tariff System (HTS) is according to the General Rules of interpretation (GRI) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 48, legal Note 2(h) excludes articles of heading 4202, HTS, from classification therein. Therefore, if a container or case is classifiable within heading 4202, it is not more specifically classified within subheading 4819.
In addition, heading 4819 provides for packing containers which are articles that are principally used in the stream of commerce, are not of a kind normally individually sold at retail as a consumer good and are suitable for reuse.
The carrying case now submitted is not of a kind classified within subheading 4819, HTS.
The applicable subheading for the leatherette carrying case will be 4202.12.2025 Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for trunks, suitcases, vanity cases and similar containers , with outer surface of plastics, structured, rigid on all sides, 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 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division