NY 878149 - The tariff classification of a lunch kit from Taiwan. - United States International Trade Commision Rulings

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NY 878149

September 17, 1992

CLA-2-42:S:N:N3H:341 878149

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.0000

Mr. Robert Keller
Expeditors International of Washington, Inc. P.O. Box 2568 Zip 94083-2568
South San Francisco CA 94080

RE: The tariff classification of a lunch kit from Taiwan.

Dear Mr. Keller:

In your letter dated September 9,1992, on behalf of Wallgreen Company, you requested a classification ruling.

You have submitted a sample of a novelty lunch box, item #838378, in the shape of a toy locomotive. It is made of molded plastic. It contains a thermos bottle fitted into a specific portion of the box. The thermos and the box are of the same color.

You state your letter that you believe that the box should be classified as a plastic article in subheading 3926.90.9090 HTS. Chapter Note 2 (h) of Chapter 39 HTSUSA, specifically states:

2) This Chapter does not cover:

(h) ...trunks, suitcases or other containers of heading 4202.

A molded plastic lunch box is a container similar to those named in heading 4202 and as such is classifiable in heading 4202 and not in Chapter 39.

The applicable subheading for the lunch box will be 4202,99,0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels... and similar containers... other, other. 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,

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