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 811583 - NY 811721 > NY 811634

Previous Ruling Next Ruling
NY 811634




June 26, 1995

CLA-2-42:S:N:N5:341 811634

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2050; 4202.12.2035; 9503.90.0030

Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road
Minnetonka, MN 55343

RE: The tariff classification of a suitcase on wheels, a briefcase style bag and a toy telephone from China.

Dear Ms. Menne:

In your letter dated June 7, 1995, you requested a tariff classification ruling for a suitcase on wheels, a briefcase style bag and a toy telephone.

The sample submitted, model 7550, product code KY158, described as a "Children's Luggage Set", consists of a vinyl suitcase on wheels, a vinyl matching briefcase style bag, and a plastic toy telephone with a panel that flips open to reveal the dialing buttons, and an antenna that extends from the top. The items are designed for ages 5 years and up. You have indicated that the items will be imported packaged together and put up for retail sale as a play set. However, each of the above described items, except for the play telephone, is fully functional in its own right and practical for the intended user. Therefore, for classification purposes the aforementioned items are not considered to be a play set. Each item will stand on its own merits. Your samples are being returned as you requested.

The applicable subheading for the suitcase on wheels of vinyl will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar container, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the briefcase style bag of vinyl will be 4202.12.2035, HTS, which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the plastic toy telephone will be 9503.90.0030, Harmonized Tariff Schedule of the United States HTS, which provides for other toys (except models), not having a spring mechanism. The rate of duty will be Free.

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
New York Seaport

Previous Ruling Next Ruling

See also: