CLA-2-42:S:N:N3G:341 875527

Ms. Brigit Hamanaka
Ken Hamanaka Co., Inc.
5777 W. Century Blvd. - Suite 760
Los Angeles, CA 90045

RE: The tariff classification of a novelty plastic case from China.

Dear Ms. Hamanaka:

In your letter dated June 5, 1992, on behalf of Pam & Frank (USA) Industrial Co., Ltd., you requested a tariff classification ruling on a novelty plastic case. You have submitted a sample and literature of an item described as a "Child's Toy Monster Box". The item at issue is a novelty case of molded plastic similar to a lunch box in design. The case is designed in the shape of a monster with a light- activated "growling" module that is set off when the case is opened. It has a carry handle in the shape of tentacles fused together and it is secured by means of two plastic clasp closures.

The applicable subheading for the novelty case of molded plastic will be 4202.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, traveling bags and similar containers, other, other, other. The duty rate will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York