The tariff classification of a sketch box from Korea

NY M85640 August 17, 2006 CLA-2-:RR:NC:N3: 341 M85640 CATEGORY: Classification TARIFF NO.: 4202.12.2025 Yoon Dyer Hankyu International Transport (USA), Inc. 230-19 Int’l Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of a sketch box from Korea Dear Yoon Dyer: In your letter dated July 27, 2006, you requested a tariff classification ruling. You submitted a sample of an artist’s supply case made of plastic. It measures 14½” x 3½” x 7”. It has an attaché-like handle, a detachable shoulder strap and two metal twist closures. Inside the case are a metal palette to hold watercolor paints, a desktop brush holder, a slotted brush carrier, and dividers to hold small jars of paint. All of the accessories fit into specially shaped compartments. The case and accessories will be sold as a set. No paints or brushes will be imported or sold with the case. The case and accessories are considered a set for tariff purposes; the case itself imparts the essential character to the set. The sample will be returned as requested. The applicable subheading for the case and accessories will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides, other. 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 341 at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division