The tariff classification of train case from China

NY M82892 May 2, 2006 CLA-2-42:RR:NC:3:341 M82892 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Ms. Susan Park Quicksilvers Americas, Inc. 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of train case from China Dear Ms. Park: In your letter dated April 18, 2006, you requested a tariff classification ruling. The submitted sample is identified as style E489245, “Fix-up”. It is a train case also known as a vanity case or a make-up case. The item is principally used to contain cosmetics during travel. It is wholly covered with a textile material that is covered with a sheeting of plastics. Although the base fabric is said to be of cotton, classification within Heading 4202 is according to the exterior surface constituent material (i.e. the plastic sheeting). The applicable subheading for the train case will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for vanity cases, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-5041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division