CLA-2-42:OT:RR:NC:N4:441
Karen Cooper-Martin
MGA Entertainment
16340 Roscoe Boulevard #200
Van Nuys, CA 91406
RE: The tariff classification of a child’s novelty suitcase from China
Dear Ms. Martin:
In your letter dated July 10, 2009, you requested a tariff classification ruling. Your sample will be returned to you.
Style 397571 is a child’s novelty suitcase constructed of molded plastic. It is designed to provide organization, storage, portability, and protection to a doll and any doll accessories. The interior of the case is unlined and has elastic bands on the front and back walls to hold up to six dolls in place. The case has a hinged lid and secures with two plastic latches. The top of the case has a plastic carrying handle. It measures approximately 11.25” (W) x 12” (H) x 5” (D).
In your ruling request, you suggested that the child’s suitcase qualifies for duty free treatment under 9902.11.91, Harmonized Tariff Schedule of the United States (HTSUS) with a secondary classification under 4202.92.9060, HTSUS. In order to be eligible for duty free treatment under 9902.11.91, HTSUS, the container must be otherwise classifiable under either 4202.12.80, HTSUS (which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of textile material) or 4202.92.90, HTSUS (which provides for other containers and cases with outer surface of man-made textile material or of plastic sheeting material). The submitted sample is a suitcase constructed of molded plastic. It is not eligible for classification under either tariff number mentioned above. Therefore, it cannot be considered for duty free treatment under 9902.11.91, HTSUS.
The applicable subheading for style 397571 will be 4202.12.2020, HTSUS, 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.
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