The tariff classification of a PVC Road Kit Bag from China

PD D85823 December 29, 1998 CLA-2-42:G32 D85823 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Annie Chik Unipac Shipping, Inc. 153-04 Rockaway Blvd. 2/fl. Jamaica, NY 11434 RE: The tariff classification of a PVC Road Kit Bag from China Dear Ms. Chik: In your letter dated December 9, 1998, you requested a tariff classification ruling on behalf of your client, Rockymount, Inc., 7700 Pioneer Way, Suite 220, Gig Harbor, Washington, 98335. The sample submitted for our review is a Deluxe Emergency Auto Kit of 100 percent PVC. The carrying case measures approximately 12 inches x 12 inches with a handle at the top for ease in carrying. A zippered closure extends to three sides of the case. Please be advised that your sample will be returned to the above address. The applicable subheading for the Deluxe Emergency Auto Kit will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 19 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA