CLA-2-42:S:N:N3G:341 864908

Ms. Johann Cozart
Consolidated Stores Corporation
Merchandising/Imports Dept. 909
300 Phillipi Road
Columbus, Ohio 43228

RE: The tariff classification of a vanity case from China.

Dear Ms. Cozart:

In your letter dated July 2, 1991, you requested a tariff classification ruling. The submitted sample, item #8718, described as a "Naturally Pretty Glamour Case", is a vanity case designed for girls ages five and up constructed of molded plastics. The interior is designed with a fitted heart-shaped mirror within the lid. The bottom section is designed with two plastic slide top divided trays, that slide over to reveal a full width storage compartment underneath. It measures approximately 10" x 6" x 4 1/2". The item features a heart-shaped plastic carrying handle, and it is secured by means of a heart-shaped plastic twist lock closure.

The applicable subheading for item #8718, the vanity case of molded plastics, will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics... Structured, rigid on all sides. The duty rate 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