CLA-2-42:R:N5:341 814677

Ms. Karen Quintana
New Wave Transport (USA), Inc.
2417 E. Carson St.
Long Beach, CA 90810

RE: The tariff classification of a lunch box kit from China.

Dear Ms. Quintana:

In your letter dated September 9, 1995, on behalf of Concord Enterprise, Inc., you requested a tariff classification ruling for a lunch box kit.

You have submitted a sample described as a "3-Piece Lunch Kit", which is a lunch box containing a snack box and thermos. All three items are composed of molded plastic. The lunch box measures approximately 8" x 7" x 3 1/2" with a plastic carrying handle and a textile shoulder strap. The hinged lid is secured by means of double plastic lift fasteners on either side. For classification purposes the items are considered to be a set. The lunch box will impart the essential character.

The applicable subheading for the 3-piece lunch kit of molded plastic (as a set) will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers, with outer surface of plastics, structured rigid on all sides, other. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5893.


Roger J. Silvestri
National Commodity
Specialist Division