The tariff classification of a train case from Taiwan.

PD D81089 August 25, 1998 CLA-2-42:K:TC:B6:G21 D81089 CATEGORY: Classification TARIFF NO.: 4202.12.2050 Ms. Kristen Gibson Import Analyst Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a train case from Taiwan. Dear Ms. Gibson: In your letter dated August 5, 1998, you requested a classification ruling. The submitted sample, style #602517 is a green train case composed of 100% PVC material. It measures approximately 7 high x 9 wide. You indicate there is also a style #602516 which will be pink in color. This case features embroidery on the front. It has a zipper closure around the top and is carried by a single strap handle. Your sample will be returned to you as requested. The applicable subheading for the train case , style #602517 (green color), will be 4202.12.2050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastic or of textile materials: with outer surface of plastic, other (than structured, rigid on all sides): trunks, suitcases, vanity cases and similar containers. The duty rate will be 20% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport