The tariff classification of a vanity case from China.

NY G88984 March 28, 2001 CLA-2-42:RR:NC:TA:341 G88984 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Ms. Irene Kwok C/o Concept 3 330 Madison Ave., 12/F. suite 1278 New York, NY 10017 RE: The tariff classification of a vanity case from China. Dear Ms. Kwok: In your letter dated March 16, 2001, you requested a tariff classification ruling for a vanity case. The sample submitted is identified as item C-51129. The item is a vanity case measuring approximately 5 ¾” x 5 ¼” x 3 ½”. It is manufactured of a rigid paper base wholly covered on the exterior with embossed PVC sheeting, which simulates reptile grain leather. The interior is textile lined and features a fitted mirror within the lid. Th item has a top self-fabric carrying handle. It is secured by means of a hinged lid with a push button-like fastener. The applicable subheading for item C-51129 will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division