CLA-2-42:RR:NC:TA:341 L85354

Mr. William M. Stringfield
William M. Stringfield Customs Brokers
249 E. Ocean Blvd., Suite 1008
Long Beach, CA 90802

RE: The tariff classification of occupational luggage cases from China.

Dear Mr. Stringfield:

In your letter dated May 25, 2005, on behalf of Hair Art International, Inc., you requested a tariff classification ruling for occupational luggage cases.

You have submitted literature of various items described as “Aluminum Cases” identified as item numbers 7910, 7915 (small cases), 7906, 7907 and 7915 (large cases). The items are aluminum occupational luggage cases designed to provide storage, protection, organization and portability for beauty products. Each case appears to have a top carrying handle, shoulder strap or wheels with retractable telescopic handle. Their size varies from approximately 9”(W) x 8”(H) x5 ½”(D) to 18”(L) x 13 ¼”(H) x 8”(D). The applicable subheading for the occupational luggage cases will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, other. The rate of duty will be 20 percent 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