The tariff classification of a plastic case from the Czech Republic

NY J84478 May 21, 2003 CLA-2-42:RR:NC:3:341 J84478 CATEGORY: Classification TARIFF NO.: 4202.12.2025 Susan D. Klingbeil Customs Compliance Manager North America C/o IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a plastic case from the Czech Republic Dear Ms. Klingbeil: In your letter dated May 6th, 2003 you requested a tariff classification ruling. In your request for a binding ruling you have identified the item in question as the “Mala case/storage box article #30053638”. You indicate that the case, constructed of 100 percent Polypropylene plastic, measures 19 ¾”L x 13”W x 2 ¼”H. Additionally, you state that the item is sold as an empty case used to carry children’s art supplies or any other items. The applicable subheading for the case will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other attaché cases, briefcases, occupational luggage cases, and similar containers, of plastics, structured, rigid on all sides, other. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division