The tariff classification of a case from the United Kingdom

N314735 October 20, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9700 Mr. Adam LaChappelle 1616 Brandon Ave Southwest Roanoke, VA 24015 RE: The tariff classification of a case from the United Kingdom Dear Mr. LaChappelle: In your letter dated September 23, 2020, you requested a tariff classification. Photographs, product literature, website, and a related YouTube video link were provided in lieu of a sample. The subject merchandise is a case. Per your correspondence, it is constructed with nylon textile material that is coated with thermoplastic polyurethane (TPU). The case is designed to provide storage, protection, portability and organization to its contents. In your correspondence, you also stated that the case does not contain any equipment or drugs. The article features a zippered closure around three sides and two handles. The interior features elastic bands and internal dividers. It also features two pockets that can be secured with a hook-and-loop fastener strip. Per the website, the case measures approximately 35 cm (L) x 48 cm (H) x 13 cm (W). In your request, you proposed classification in heading 9018 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences. However, the Structured Critical Airway Management (SCRAM) case is used to store and organize equipment and drugs. It is not used to diagnose a disease, to prevent or treat an illness, or to operate. Hence, it would not be considered a medical instrument of heading 9018 for classification purposes. The applicable subheading for the case will be 4202.92.9700, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and 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 https://hts.usitc.gov/current. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division