The tariff classification of a carrying case

N020176 December 28, 2007 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Maria F. Borges Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, RI 02862 RE: The tariff classification of a carrying case Dear Ms. Borges: In your letter dated November 20, 2007 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted is a carrying case. A style number was not provided. It is constructed of a rigid paperboard base wholly covered on the exterior with a sheeting of plastic that is embossed to simulate reptile leather. It is designed to provide the useful functions of storage, protection, organization and portability for the various collectible figures. The interior of the case has four separate plastic dividers that hold six figures each. It has a polyethylene handle and measures approximately 10” (W) x 7” (H) x 3” (D). The applicable subheading for the carrying case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 17.6 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division