United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 803200 - NY 803471 > NY 803318

Previous Ruling Next Ruling
NY 803318




November 8, 1994

CLA-2-42:S:N:N6:341 803318

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2010

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a carrying case from Canada.

Dear Mr. LeClair:

In your letter dated September 15, 1994, on behalf of Noradev, Inc. of Montreal, you requested a tariff classification ruling for a carrying case.

You have submitted a sample and literature of an item you described as a "Plastic Activity Easel", which is a molded plastic carrying case of a kind similar to an attache case which will be fitted with drawing crayons and colors (not included). You have indicated that the carrying case will be imported empty. The case has an integrated molded plastic carrying handle that wraps around the sides providing for slide fasteners to secure the case. The item measures approximately 14" x 12" x 3 1/2". Your sample is being returned as you requested.

The applicable subheading for the carrying case of molded plastic will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty 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).

2

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,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: