The Tariff Classification of Children’s Suitcases of Plastic Coated Paper from China

NY K80686 December 4, 2003 CLA-2-42:RR:NC:3:341 K80686 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Ms. Ingrid Solverson Merchandising Assistant The Children’s Group dba Magic Cabin and/or Heartsong 122 West Jefferson Viroqua, Wisconsin 54665 RE: The Tariff Classification of Children’s Suitcases of Plastic Coated Paper from China Dear Ms Solverson: In your letter dated November 10, 2003, you requested a tariff classification ruling. The submitted samples are identified as styles BB 216 and BP 216. Each consists of a three piece nested set of children’s suitcases. The suitcases are wholly made-up of a heavy-duty cardboard that is wholly laminated on the exterior with a plastics coated or covered printed paper. The exterior surface constituent material consists of the plastics. It is intended that a child will carry personal effects such as toys and doll accessories within the suitcases. You have suggested that the cases are classifiable within subheading 9503.70.000, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503.70 is subject to application of General Rule of Interpretation 1 which requires that an imported good be classified within the most specific provision according to the Section and Chapter language and Notes. Subheading 9503 provides for toys and parts or accessories that are principally used for the amusement of children or adults. Styles BB 216 and BP 216, children’s suitcases, are eo nomine named goods of heading 4202 and provide the useful functions of storage, protection, organization and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may have therefore the suitcases are more specifically classified within Heading 4202, HTSUSA. The applicable subheading for styles BB 216 and BP 216, suitcases with outer surface of plastics, will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for suitcases structured rigid on all sides, with outer surface of plastics . 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