CLA-2-42: RR:NC:TA:341 I83210

Ms. Sharon Roberson
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503

RE: The tariff classification of Carrying Cases for Vials of Essential Oils from China and/or Vietnam.

Dear Ms. Roberson:

In your letter dated June 19, 2002, you requested a tariff classification ruling.

The submitted sample is identified as style number 793-3. It is a zippered carrying case fitted to contain 48 vials of essential oils. The exterior cover of the carrying case is of sheeting of plastic embossed to simulate leather. The interior is fabric lined and has 48 elastic loops for vials. There is a center flap divider that has a zippered storage pocket and two open slots for paper instruction sheets and /or literature. Your sample is being returned as requested.

The applicable subheading for style 793-3 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.1 percent ad valorem.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division