The tariff classification of children’s suitcases from China

N015300 August 10, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Franco Grutti Seajet Express, Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of children’s suitcases from China Dear Mr. Grutti: In your letter dated August 2, 2007, you requested a tariff classification ruling, on behalf of your client, Schylling Associates, Inc. The sample that you submitted is being returned. The sample submitted is part of a three piece set of children’s suitcases. A style number was not provided. The suitcases are constructed of cardboard that is wholly covered with a plastic coated paper. The exterior surface constituent material is the plastic sheeting. The suitcases have metal latches and handles. It is intended that a child will carry personal effects such as toys and accessories within the suitcases. The suitcases measure approximately 11.5” (W) x 7.75” (H) x 3.62” (D) for the large, 10” (W) x 7” (H) x 3.75” (D) for the medium, and 7.75 (W) x 5.75 (H) x 3” (D) for the small. In your letter, you suggest that the suitcases are classifiable under 9503.00.0080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, other.” Heading 9503, HTSUS, provides for toys and parts or accessories that are principally used for the amusement of children or adults. The suitcases are eo nomine named goods of heading 4202, HTSUS, 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 possess. Therefore, the suitcases are more specifically classified within heading 4202, HTSUS. The applicable subheading for the suitcases will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for suitcases, structured, rigid on all sides, with outer surface of plastics. The rate of duty will be 20% 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division