CLA-2-42:S:N:N6:341 803318
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of a carrying case from Canada.
Dear Mr. LeClair:
In your letter dated September 15, 1994, on behalf of Noradev,
Inc. of Montreal, you requested a tariff classification ruling for
a carrying case.
You have submitted a sample and literature of an item you
described as a "Plastic Activity Easel", which is a molded plastic
carrying case of a kind similar to an attache case which will be
fitted with drawing crayons and colors (not included). You have
indicated that the carrying case will be imported empty. The case
has an integrated molded plastic carrying handle that wraps around
the sides providing for slide fasteners to secure the case. The
item measures approximately 14" x 12" x 3 1/2". Your sample is
being returned as you requested.
The applicable subheading for the carrying case of molded
plastic will be 4202.12.2010, Harmonized Tariff Schedule of the
United States (HTS), which provides for attache cases, briefcases,
school satchels, occupational luggage cases and similar containers,
with outer surface of plastics, structured, rigid on all sides.
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).
2
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport