CLA-2-42:RR:NC:3:341 J88614

Ninette Pembleton
Director of Product Development
C/o MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a carrying case from China

Dear Ms. Pembleton:

In your letter dated August 29th, 2003 you requested a tariff classification ruling.

The submitted sample is a carrying case for toy accessories that measures approximately 7 ½”W x 6 ½”H x 3 ½”D. Constructed with an exterior surface of plastic sheeting, the case’s lid is secured by two snaps. The lined interior features a plastic storage “page” attached to two “rings”. It is identified as style 270287.

The applicable subheading for the carrying case, item 270287, will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, and vanity cases with an outer surface of plastic sheeting. The rate of duty will be 20percent ad valorem.

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