CLA-2-42:RR:NC:TA:341 H85295

Ms. Mary Li
C2F
6600 S.W. 111th Ave.
Beaverton, OR 97008

RE: The tariff classification of carrying cases from Korea.

Dear Ms. Li:

In your letter dated August 9, 2001, you requested a tariff classification ruling for carrying cases.

The samples submitted, identified as stock numbers PRO-25025 and 25040, described as “Pro Art – Art And Craft Boxes”, are molded plastic carrying cases similar to fishing tackle boxes in design. The interior of each case is designed with plastic cantilevered trays with a total of eight compartments. The cases are of a kind designed to provide storage, protection, organization and portability to its contents. Their sizes are 12 ¼” x 7 ¼” x 5 1/2” (medium) and 14 ½” x 7 ½” x7 ¼” (large). They are secured by means of hinged lids with plastic lift-lock fasteners. Each case has a top molded plastic carry handle.

The applicable subheading for Pro-25025 and 25040 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, other, other, 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 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division