CLA-2-42:RR:NC:TA:341 C85998

Ms. Barbara O. Frennea
M.G. Maher & Co., Inc.
82 St. Michael St.
Mobile, AL 36602

RE: The tariff classification of a "Safe & Sound" carrying case from Hong Kong.

Dear Ms. Frennea:

In your letter, received in this office March 3, 1998, on behalf of Blue Ridge International Products, you requested a tariff classification ruling for a "Safe & Sound" carrying case.

The sample submitted, identified as item 73212, is a "Safe & Sound" utility carrying case of plastic sheeting designed to contain toys and other accessories. It measures approximately 12 inches by 10 1/2 inches by 5 3/4 inches with a webbed textile carrying handle. The case is secured by means of a textile zippered closure. Your sample is being returned as you requested.

The applicable subheading for Item 73212, the "Safe & Sound" carrying case of plastic sheeting, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, 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 212-466-5893.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division