CLA-2-42:S:N:N6:341 808992
Mr. Tim Gibbs
MSAS Cargo Int'l, Inc.
1473 South Pioneer Rd. - Suite C
Salt Lake City, UT 84104
RE: The tariff classification of a carrying case of molded plastic
from Taiwan.
Dear Mr. Gibbs:
In your letter dated April 5, 1995, on behalf of Kenshing Co.,
Inc., you requested a tariff classification ruling for a carrying
case of molded plastic.
You have submitted photos and diagrams of an item identified
as a "plastic box", which appears to be a carrying case of molded
plastic designed to contain personal effects during travel. You
state that you will be using the cases for marketing socks, and
request classification in subheading 3923.10.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
articles for the conveyance or packing of goods, of
plastics...boxes, cases, crates and similar articles. However,
these are reusable containers which are not normally used for
packaging. Rather, they may be used for storing or carrying a
variety of personal articles. Heading 3923 provides for
industrial or commercial type containers intended to transport
bulk or commercial articles, and does not encompass articles used
for carrying personal effects. Moreover, Note 2(h) to Chapter
39, HTS provides that the chapter does not cover containers of
heading 4202.
The applicable subheading for the carrying case of molded
plastic will be 4202.12.2025, 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, 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 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