CLA-2-42:RR:NC:3:341 H86574

Mr. Wayne E. Casey
C/o Casey Tool
552 S. Washington St.
Suite 108
Naperville, Illinois 60540

RE: The tariff classification of fitted tool cases from Taiwan

Dear Mr. Casey:

In your letter dated December 13th, 2001 you requested a tariff classification ruling.

The samples submitted are specially shaped or fitted tool cases. Each case is wholly of a blow molded plastic. Styles KCT-400-20 and ATC-1460 are specially fitted to contain a specific set of tools. Style KCT-1000 is specially shaped for a specific set of tools. The interior is permanently fitted with a printed sheeting of plastic which provides locations for specific tools. The sample will be returned as requested.

The applicable subheading for the cases will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other containers and cases, other. The rate of duty will be 20% ad valorem for 2002.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division