The tariff classification of a carrying case and a pair of scissors from China

NY J82891 April 11, 2003 CLA-2-42:RR:NC:3:341 J82891 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 8213.00.9000 Joseph L. Giumentaro C/o JAS Forwarding (USA), Inc. 2280 208th Street Torrance, California 90501 RE: The tariff classification of a carrying case and a pair of scissors from China Dear Mr. Giumentaro: In your letter dated March 26th, 2003 you requested a tariff classification ruling. The request is on behalf of Foarm Inc. The sample submitted, the “Heartstart” Defibrillator Case (a.k.a. “Philips Sarapo Slim Case”), is a carrying case that is designed for a portable defibrillator. Measuring 9”W x 8”H x 4 ½”D, the case is constructed with exterior and interior surfaces of manmade textile fabric. The item has a zippered enclosure that extends over three sides and a webbed fabric-carrying strap. The lined interior of the case features open compartments and a flap that is secured by a hook and loop fastener. Included in the box is a pair of steel scissors with plastic handles. You indicate the value of the scissors is 30 cents each. The case will be presented without the device. The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of textile materials, other, of manmade fibers. The rate of duty will be 17.8 percent ad valorem. The applicable subheading for the pair of scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailor’s shears and similar shears, and blades and other base metal parts thereof, valued over $1.75 per dozen, other. The rate of duty will be 3.7 cents each + 3.7 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division