The tariff classification of a Vanity Case from China

PD C81508 December 2, 1997 CLA-2-42:G32 C81508 CATEGORY: Classification TARIFF NO.: 4202.12.2050 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a Vanity Case from China Dear Ms. Balice: In your letter dated November 10, 1997, you requested a tariff classification ruling. The sample you submitted for our review, Style No. 3515 is a Vanity Case measuring approximately 3 inches x 4 inches. The exterior of the vanity case is covered in a PVC material. At the top of the case is a zippered closure extending around three edges of the case. Attached to the case is a looped carry strap, also made of the same material as the body. The case is lined in plastic and designed with a mirror at the top of the opening. Please be advised that your sample will be returned to the above address. The applicable subheading for the Vanity Case will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and vanity cases with an outer surface of plastic materials. The rate of duty will be 20 per cent 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA