The tariff classification of a hat box from China

N134695 December 20, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Edmundo Torner Edmundo Torner, CHB 8025 NW 36th Street, Suite 319 Miami, FL 33168 RE: The tariff classification of a hat box from China Dear Mr. Torner: In your letter dated November 18, 2010, you requested a tariff classification ruling on behalf of your client D. Turin and Company, Inc. Your sample will be returned to you. Style 844 is a hat box constructed of a paperboard base that is entirely covered on the outer surface with polyvinyl chloride (PVC) plastic sheeting. It is designed to provide protection, portability, storage, and organization to one hat. The case is circular in shape with a zipper closure and one molded carrying handle. The interior of the case is textile lined with a permanently affixed cone in the center to hold the hat in place. It measures approximately 8.5” in diameter x 9” (H). The applicable subheading for the hat box will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of sheeting of plastic, structured rigid on all sides. 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