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NY 804174




December 13, 1994

CLA-2-42:S:N:N6:341 804174

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2020; 4202.19.0000

Ms. Debra Guillow
Examer Customs Bkrs., Inc.
885 Niagara Street
Buffalo, NY 14213

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "Impact Carrying Cases" from Canada.

Dear Ms. Guillow:

In your letter dated November 15, 1994, on behalf of Impact Cases, Inc., you requested a ruling on the status of "Impact Carrying Cases" from Canada under the NAFTA.

Samples of specific items have not been supplied. Based on the catalog it appears that the majority of items are trunks or attache cases not specially shaped or fitted for a particular item. Each case is said to be manufactured with an outer surface of aluminum or molded plastic materials. The articles are said to be wholly manufactured in Canada of Canadian materials.

The applicable tariff provision for the cases if of molded plastic will be 4202.12.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for trunks, suitcases, attache cases, briefcases, school satchels and similar containers, with outer surface of plastics, structured, rigid on all sides. The general rate of duty will be 20 percent ad valorem.

The applicable tariff provision for the cases if of metal will be 4202.19.0000, HTS, which provides for trunks, suitcases, attache case, briefcases, school satchels and similar containers, other. The rate of duty will be 20 percent ad valorem.

The cases, being wholly obtained or produced entirely in the territory of Canada, using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(i). The cases classifiable under 4202.12.2020 will therefore be entitled to a 8 percent rate of duty and the cases
classifiable under 4202.19.0000 will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.

Sincerely,

Jean F. Maguire
Area Director

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