The tariff classification of a vanity case from China

NY J84945 May 29, 2003 CLA-2-42:RR:NC:3:341 J84945 CATEGORY: Classification TARIFF NO.: 4202.12.8070 David Engel CEO C/o American Studio Designs, Ltd. 12 Havemeyer Place Greenwich, CT 06830 RE: The tariff classification of a vanity case from China Dear Mr. Engel: In your letter dated May 19th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Item #61415/Big Beauty Box, is a vanity case that measures 7 ½”W x 2 ¼”H x 6”D. The case is constructed with an exterior surface of man-made textile fabric. The item’s lid is covered by plastic sheeting and is secured by a three-sided zippered enclosure. The interior side of the lid features a mirror. The essential character is imparted by the man-made textile material. The applicable subheading for the vanity case will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, and attache cases with an outer surface of textile materials, other, other, of man-made materials. The rate of duty will be 17.8 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