CLA-2-42:OT:RR:NC:N3:341
Steven Money
Phoenix International Freight Services, Ltd.
4659 World Parkway Circle
St. Louis, MO 63134
RE: The tariff classification of vanity cases from China
Dear Mr. Money:
In your letter dated December 31, 2008 on behalf of Plano Molding Company, you requested a tariff classification ruling. The samples which you submitted are being returned to you.
Style 5874-29 is a cosmetic organizer similar to a vanity case. It is constructed of medium density fiberboard covered entirely on the outer surface with man-made textile material. It is designed to provide storage, protection, organization and portability to toiletries and beauty products. The vanity case is structured and rigid on four sides with metal latch closures and metal corners. Inside the case there are two non-removable tiered trays on both the right and left sides for storing small items. The main compartment is at the base of the case. When the case is opened, the trays swing upward and outward. The case has a handle on the top for carrying and is designed to be portable. It measures approximately 11” (W) x 8” (H) x 6.5” (D).
Style 5862-67 is a cosmetic organizer similar to a vanity case. It is constructed of medium density fiberboard covered entirely on the outer surface with acrylonitrile butadiene styrene plastic sheeting. It is designed to provide storage, protection, organization and portability to toiletries and beauty products. The vanity case is structured and rigid on four sides with metal latch closures and metal corners. Inside the case, there are three non-removable tiered trays on both the right and left sides for storing small items. The main compartment is at the base of the case. When the case is opened, the trays swing upward and outward. The case has a handle on the top for carrying and is designed to be portable. It measures approximately 12” (W) x 9.5” (H) x 8.75” (D)
Style 5862-82 is a cosmetic organizer similar to a vanity case. It constructed in a similar way to styles 5874-29 and 5862-67 except that it is covered on the outer surface with aluminum. It is designed to provide storage, protection, organization and portability to toiletries and beauty products. The vanity case is structured and rigid on four sides with metal latch closures and metal corners. Inside the case, there are two non-removable tiered trays on both the right and left sides for storing small items; the main compartment is at the base of the case. When the case is opened, the trays swing upward and outward. The case has both a handle and a webbed shoulder strap for carrying. It measures approximately 11.5” (W) x 9” (H) x 8.5” (D).
The applicable subheading for style 5874-29 will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 17.6% percent ad valorem.
The applicable subheading for style 5862-67 will be 4202.12.2020, HTSUS, which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style 5862-82 will be 4202.19.0000, HTSUS, 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.
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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division