CLA-2-42:RR:NC:TA:341 J88320

Mr. Brian Bono
Panalpina
561 Airport South Parkway, Suite 100
Atlanta, GA 30349

RE: The tariff classification of a molded plastic tackle box from China.

Dear Mr. Bono:

In your letter dated September 2, 2003, on behalf of ZEBCO, Inc., you requested a tariff classification ruling for a molded plastic tackle box.

You have submitted photos of an item described as “Treasure Chest Tackle Box”. No style number was submitted. The item is a molded plastic tackle box with plastic hinges and a flexible plastic handle for carrying. It is compartmented to provide storage, protection, organization and portability for various fishing tackle items. The box has a divided storage tray, a front lift lock fastener and side handles similar to those of a large treasure chest for carrying purposes. It measures approximately 8.75”(L) x 6”(W) x 6”(H). The box is decorated with decals of various characters from the animated television series “Sponge Box Square Pants”.

The applicable subheading for the tackle box will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… and similar containers, other, other, other. The rate of duty will be 20 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