The tariff classification of a carry case from China

N018970 November 9, 2007 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Angelica Jaracuaro KAT Import Brokers 2580 Santa Fe Avenue Redondo Beach, CA 90278 RE: The tariff classification of a carry case from China Dear Ms. Jaracuaro: In your letter dated October 19, 2007, on behalf of Nickelodeon, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the submitted sample. It is a specially shaped and fitted carry case with a handle. The case is constructed of injection molded plastics and shaped like a pumpkin with a pumpkin face. It provides the useful functions of storage, protection, organization and portability for the toy cars it is designed to carry. The carry case incorporates a latched, hinged cover, and contains a compartmentalized interior with removable dividers that accommodates up to twelve toy cars. It measures approximately 10” (W) x 12” (H) x 3” (D). You suggest classification under 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar, with outer surface of textile materials, man-made fibers, other. However, the submitted sample is not constructed with an outer surface of textile material. The applicable subheading for the carry case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. 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