The tariff classification of a nested child's luggage set from the Czech Republic.

NY F88103 June 23, 2000 CLA-2-42:RR:NC:341:F88103 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Mr. Vaclav Kolar Petra Toys, Inc. 28 South 24th Street Kenilworth, NJ 07033 RE: The tariff classification of a nested child's luggage set from the Czech Republic. Dear Mr. Kolar: In your letter dated June 14th, 2000 you requested a tariff classification ruling. The sample submitted with your request is identified as "children's luggage imitation". The item is a nested child's luggage set consisting of four suitcases; each smaller sized suitcase is placed inside the next largest one. Each suitcase is identical in design, with the exception of the dimensions. Each has an exterior surface of a sheeting of plastic and is lined in the interior with paper. The lid of each is secured by a trunk lock style closure and each has a carry handle. The applicable subheading for "children's luggage imitation" will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases…with outer surface of plastics, structured, rigid on all sides, trunks, suitcases, vanity cases and similar containers. The rate of duty will be 20% 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division