The tariff classification of a motorcycle case from Singapore

N056323 April 7, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Paul Collins GI.VI USA, Incorporated 9309 Forsyth Park Drive Charlotte, NC 28273 RE: The tariff classification of a motorcycle case from Singapore Dear Mr. Collins: In your letter dated March 25, 2009, you requested a tariff classification ruling. The sample will be returned to you as requested. The sample was submitted without a style number. It is a motorcycle case constructed of injection molded plastic. The case is a form of a trunk. It is designed to provide storage, protection, organization and portability to personal effects. It is intended to be placed on the luggage rack of a motorcycle for added storage while traveling. The case can be adapted to any motorcycle using the included mounting kit and can be easily removed from the mounts with a key which also opens the lock on the case itself. The applicable subheading for the motorcycle case will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division