The tariff classification of carrying cases from China

N103635 May 13, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2025 Samuel Focarino Comet Customs Brokers Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of carrying cases from China Dear Mr. Focarino: In your letter dated April 26, 2010, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation. Your samples will be returned to you. Style 20020 is a rectangular-shaped carrying case for toy cars. It is constructed of molded plastic. It is similar to an attaché case. The interior of the case is specially shaped and fitted with forty-eight sections to contain individual cars. The carrying case is designed to provide storage, protection, organization and portability to its contents. The hinges on the lid allow the case to open in the same manner as an attaché case and the snap closures secure the lid to protect the toys and keep them organized. The case has a top carry grip handle, allowing the case to be hand-carried like an attaché case. It measures approximately 10” (W) x 13” (L) x 3.5” (D). Style 20135 is a square-shaped carrying case for toy cars. It is constructed of molded plastic. The underside of the lid and the main compartment of the case are specially shaped and fitted with fifty sections to contain individual cars. The carrying case is designed to provide storage, protection, organization and portability to its contents. The case features two wheels on the bottom, a handle at the top, and a retractable carrying handle attached to the back. It measures approximately 11.5” (W) x 11.5” x 5” (D). In your letter, you suggested that the subject items should be classified under subheading 3910.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The carrying cases are precluded from classification in heading 3910 based on note 2(ij) to chapter 39 which explains that the chapter "does not cover … trunks, suitcases, handbags or other containers of heading 4202." The carrying cases are similar to articles of heading 4202, HTSUS, and are therefore precluded from classification under heading 3910, HTSUS. The applicable subheading for styles 20020 and 20135 will be 4202.12.2025, 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