CLA-2-42:OT:RR:NC:N4:441
Jeff Chow
Air Tiger Express (USA), Inc.
17000 E. Gale Avenue
City of Industry, CA 91745
RE: The tariff classification of a molded plastic case from China
Dear Mr. Chow:
In your letter dated February 7, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
Item 20399 is a molded plastic case that is specially shaped and internally fitted for an electronic toy pen and tag storybooks. The case is designed to provide storage, protection, portability and organization to its contents. It has two latch closures at the top and one molded handle. It measures approximately 10” (W) x 10” (H) x 2.5” (D).
In your letter, you suggest classification of the case under subheading 9902.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of headings 9503 or 9504, HTSUS. However, this case is not eligible for classification under subheading 4202.92.90 and, as such, does not meet the prerequisites of this tariff provision. Subheading 4202.92.90 provides for certain containers and cases constructed with an outer surface of sheeting of plastic or of textile materials whereas your sample is constructed of molded plastic. The general rate of duty will apply.
The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The general rate of duty will be 20% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division