The tariff classification of a vanity case from China

NY K80977 January 2, 2004 CLA-2-42:RR:NC:3:341 K80977 CATEGORY: Classification TARIFF NO.: 4202.12.2020 Ms. Irene Kwok CGROUP US, Inc. C/o Mr. Zakir Ally 12 West 57th Street, 5th Floor New York, NY 10019 RE: The tariff classification of a vanity case from China Dear Ms. Kwok: In your letter dated December 19th, 2003 you requested a tariff classification ruling. The submitted sample, identified as Style #C-67036 “Cosmetic Train Case”, is a vanity case. Measuring approximately 13 ½”W x 9”H x 3”D, the case is constructed with an exterior surface of Polyurethane plastic sheeting and is trimmed with aluminum. The interior of the item is covered with a flocked material and features a removable tray. The case also has a plastic carrying handle and is secured with two snap locks. The applicable subheading for the vanity case will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, and similar containers, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem. The duty rate for 2004 will remain unchanged. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division