CLA-2-42:RR:NC:N3:341
Karen Cooper-Martin
MGA Entertainment
16340 Roscoe Blvd #200
Van Nuys, CA 91406
RE: The tariff classification of a child’s suitcase from China
Dear Ms. Cooper-Martin:
In your letter dated January 8, 2007, you requested a tariff classification ruling.
The sample submitted is identified as “Bratz Kidz Luggage Doll Pilot Case,” item number 357902. It is a child’s novelty rolling pullman suitcase. It is constructed with an outer surface of plastic sheeting material on the front. It is constructed with an outer surface of textile material on the back and on the sides. The suitcase has retractable handle mounted on the back exterior and two wheels. It is designed to provide storage, protection, organization and portability to toys, dolls, or a child’s other personal effects during travel. The suitcase is being retained by this office as an official sample.
The essential character of the suitcase is given by the plastic sheeting material of the front of the suitcase, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3(b), noted.
In your ruling request you suggest classification of the suitcase under subheading 9902.11.91, Harmonized Tariff schedule of the United States (HTSUS). This subheading provides for “Cases or containers (provided for in subheading 4202.12.80 or 4202.92.90), having one or more molded plastic holders, clips or fasteners, for holding a doll or dolls, whether or not the case or container is also capable of holding other goods.” This suitcase is not of a type that is otherwise classifiable in 4202.12.80 or 4202.92.90; therefore it does not meet the criteria of 9902.11.91, HTSUS.
The applicable subheading for child’s suitcase will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, and similar containers, other, with outer surface of sheeting of plastic, structured rigid on all sides. The duty rate will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division