D83027 D8 Ruling Active

The tariff classification of a "Teacher's Magnetic Kit" from China.

Issued October 9, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.8030

Headings: 4202

Product description

It is similar to a large portfolio or presentation case and is specially shaped and fitted to contain a magnetic board and accessories such as numbers, letters, etc. The carry case is made of man-made textile materials, has a top carrying handle, a plastic side lock fastener and hook and loop fasteners. The rear exterior of the case has one large clear polyvinyl chloride (PVC) pouch and five smaller PVC pouches. Your sample is being returned as you requested. The carrying case is of a kind similar to the occupational luggage cases and portfolios of Heading 4202.

Full text

NY D83027 October 9, 1998 CLA-2-42:RR:NC:TA:341 D83027 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Mr. Ned H. Marshak Sharretts, Paley Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of a "Teacher's Magnetic Kit" from China. Dear Mr. Marshak: In your letter dated September 23, 1998, on behalf of Innovative USA, you requested a tariff classification ruling. The sample submitted is identified as the "Teacher's Magnetic Kit", ISBN 0-201-31422-3. It is similar to a large portfolio or presentation case and is specially shaped and fitted to contain a magnetic board and accessories such as numbers, letters, etc. The carry case is made of man-made textile materials, has a top carrying handle, a plastic side lock fastener and hook and loop fasteners. The rear exterior of the case has one large clear polyvinyl chloride (PVC) pouch and five smaller PVC pouches. Your sample is being returned as you requested. The carrying case is of a kind similar to the occupational luggage cases and portfolios of Heading 4202. The applicable subheading for the "Teacher's Magnetic Kit", ISBN 0-201-31422-3 of man-made textile material, will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides in part for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 19 percent ad valorem. The case falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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