The tariff classification of a sample case with cart from Taiwan

DD 898531 June 30, 1994 CLA-2-42:RI:130:G25:DJP CATEGORY: Classification TARIFF NO.: 4202.12.2010; 7616.90.0080 Ms. Laura Deniz Evans and Wood & Co., Inc. P.O. Box 610005 D/FW Airport, TX 75261 RE: The tariff classification of a sample case with cart from Taiwan Dear Ms. Deniz: In your letter dated May 20, 1994, you requested a tariff classification ruling on behalf of your client B&F Systems. A sample of item PL809 accompanied your request. The item is a sample case with detachable cart. The case is 18" x 8" x 13", has triple combination locks on top, interior dividers and top handle for carrying. The case is made of vinyl and is rigid on all sides. The cart is made of aluminum and plastic. It has a telescopic handle and two rubber wheels. The cart is approximately 19" long x 7" wide with handle down. Your samples are being returned as requested. The applicable subheading for the case will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "trunks, suitcases, vanity cases, and similar containers, with outer surface of plastic, structured..." The rate of duty will be 20 percent ad valorem. The applicable subheading for the cart will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The rate of duty will be 5.7% ad valorem. -2- This ruling is based on the following facts which you have provided: a) Items are ordered separately. b) Items, although in same shipment, will be packaged and invoiced separately. c) After importation these items will be offered for sale separately. Case: Item 26910717 #BCCASEBU Cart: Item 28798014 #BCROLLBU This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Philip A. Bernard District Director Providence, R.I.