The tariff classification of a doll carrying case from China

N120178 September 22, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Lorraine Bishara Battat Incorporated 1560 Military Turnpike Plattsburgh,, N.Y. 12901 RE: The tariff classification of a doll carrying case from China Dear Ms. Bishara: In your letter dated August 18, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style BD27533E is a doll carrying case constructed with an outer surface of 98% polyester textile material and 2% cotton/polyester textile material. The case is designed to provide storage, protection, organization and portability to a doll, doll clothing, and other doll accessories. The interior of the case is padded with a belt to hold the doll in place. The underside of the lid of the case has six open pockets of different sizes to hold accessories. The case has a zipper closure along three sides and a carrying handle at the top. The front exterior has a clear cut-out plastic window in the shape of a heart. The case measures approximately 8” (W) x 18.5” (H) x 5” (D). In your letter, you suggest classification in chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). However, chapter 95, Note 1(d), HTSUS, excludes all containers of heading 4202, HTSUS, from classification in chapter 95. The doll carrying case is similar to the cases and containers of heading 4202 and therefore excluded from chapter 95. The applicable subheading for the doll carrying case will be 4202.92.9026, HTSUS, which provides for other containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate 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