CLA-2-42:OT:RR:NC:N4:441

Justin White
NTMC, Inc./d/b/a Matco Tools
4403 Allen Road
Stow, OH 44224

RE: The tariff classification of a tool case from Taiwan

Dear Mr. White:

In your letter dated, August 20, 2010, you requested a tariff classification ruling.

Photographs were submitted in lieu of a sample. Item KK139C-BMC is a tool case constructed of molded polyethylene (PE) plastic material. The interior of the case is specifically fitted to hold various tools. The case is designed to provide storage, protection, portability, and organization to tools during travel. There are two black plastic clips that slide over a small ridge in the case’s edge which secures it closed. It measures approximately 9” (W) x 24” (L) x 4” (H).

The applicable subheading for item KK139C-BMC will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, other. The general rate of duty is 20% 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