The tariff classification of a carrying case for toys from China

NY J88869 October 15, 2003 CLA-2-3:RR:NC:TA:341 J88869 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Barbara Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a carrying case for toys from China Dear Ms. Wierbicki: In your letter dated September 24, 2003, you requested a tariff classification ruling. The request is on behalf of Tara Toy Corporation. You have submitted two samples of an item identified as style 30810, “Polly Pocket Dazzlin Doll Case” Each sample is constructed the same and differs only in color combination , appliques and print design. Your samples will be returned as requested. Item 30810 is a specially shaped and fitted carrying case that is intended to contain Polly( dolls, accessories and miniature vehicles. Each case is made up of textile fabric front and back panels. The fabric is of a solid color and said to be of either jute or cotton vegetable fibers. The fabric is not of a pile or tufted construction. The inner layers of the front and back are of a paperboard stiffener and a thin layer of foamed plastics. The sides, top and bottom are of a paper backed clear plastic sheeting that is 12 mil thick and an inner layer of foamed plastics. The paper backing is printed with a design that is color coordinated with the fabric color. The front panel is decorated with heat appliques of a girl and the words “Polly Pocket”. The carrying case has a top carrying handle of color coordinated plastic sheeting. The front panel also forms the lid closure and has a zipper closure. The interior is lined with rayon satin fabric and fitted with 15 elastic holders within which the contents are secured. The carrying case, style 30810, is designed to provide the useful functions of storage, protection, organization and portability for the various articles of personal property. The useful functions are greater than any other use the article may have, therefore, it is classified within heading 4202, HTSUSA. You have indicated that the carrying case is classified according to the application of General Rule of Interpretation (GRI) 3(b) and that the constituent material that the textile materials imparts the essential character of the article. In this instant, the essential character of the carrying case is imparted equally by the coordinated textile materials and sheeting of plastics. The classification of item 30810 will be according to the application of GRI 3(c) which indicates that the classification that appears last in the tariff will control. Specially shaped or fitted carrying cases of textile materials of cotton or jute vegetable fibers, whether or not of pile or tufted construction, are alternatively classifiable within hts 4202.92.6091 or 4202.92.9036. If of a sheeting of plastic, the carrying case is classified within hts 4202.92.9060. The later classification appears last in the tariff and controls classification. The applicable subheading for item 30810, the Polly Pocket( Dazzlin Doll Case, will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, other containers or cases, with outer surface of sheeting of plastic or of textile materials, other, other. 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