CLA-2-42:RR:NC:3:341 H86516

Mr. Joseph R. Hoffacker
C/o Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA. 19153

RE: The tariff classification of molded plastic carrying cases from China

Dear Mr. Hoffacker:

In your letter dated December 3rd, 2001 you requested a tariff classification ruling. The request is on behalf of Big Lots Stores.

The submitted illustration depicts a molded plastic carrying case, style# 20071. The carrying case appears to be similar to an attaché style tackle case. Based on the information submitted, the carrying case is classified in tariff number 4202.12.2025 which provides, in part, for other containers, structured, rigid on all sides and with outer surface of plastics.

The applicable subheading for the molded plastic carrying cases will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for attaché cases with outer surface of plastics or of textile materials: with outer surface of plastics, other. The rate of duty will be 20% ad valorem for 2001 and 20% for 2002.

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