The tariff classification of a zippered shear case from China.

NY G89527 April 23, 2001 CLA-2-42:RR:NC:TA:341 G89527 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a zippered shear case from China. Dear Ms. Ritchings: In your letter dated April 11, 2001, you requested a tariff classification ruling for a zippered shear case. The sample submitted is a zippered shear case. No style number was submitted. The case is made up of a leather material, which is coated/covered on the exterior with plastics. The plastic is embossed to simulate a top grain. The interior features a large open/zippered top pocket extending the full length and width of the case, in addition to several inner compartments/pockets to hold shears and other related accessories. It measures approximately 11”(W) x 5”H) x 1”(D). Your sample is being returned as requested. The applicable subheading for the shear case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers of leather, with outer surface of plastic sheeting, other. The rate of duty will be 18.3 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