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NY 808992




April 26, 1995

CLA-2-42:S:N:N6:341 808992

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2025

Mr. Tim Gibbs
MSAS Cargo Int'l, Inc.
1473 South Pioneer Rd. - Suite C
Salt Lake City, UT 84104

RE: The tariff classification of a carrying case of molded plastic from Taiwan.

Dear Mr. Gibbs:

In your letter dated April 5, 1995, on behalf of Kenshing Co., Inc., you requested a tariff classification ruling for a carrying case of molded plastic.

You have submitted photos and diagrams of an item identified as a "plastic box", which appears to be a carrying case of molded plastic designed to contain personal effects during travel. You state that you will be using the cases for marketing socks, and request classification in subheading 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. However, these are reusable containers which are not normally used for packaging. Rather, they may be used for storing or carrying a variety of personal articles. Heading 3923 provides for industrial or commercial type containers intended to transport bulk or commercial articles, and does not encompass articles used for carrying personal effects. Moreover, Note 2(h) to Chapter 39, HTS provides that the chapter does not cover containers of heading 4202.

The applicable subheading for the carrying case of molded plastic will be 4202.12.2025, 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, other. 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).

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

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