The tariff classification of a Carrying Case for Toys from China.

NY K82047 December 23, 2003 CLA-2-42:RR:NC:TA:341 K82047 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall TPN 0430 Minneapolis, MN 55403 RE: The tariff classification of a Carrying Case for Toys from China. Dear Ms. Kittel: In your letter dated December 5, 2003, on behalf of Target Stores, you requested a tariff classification ruling. The submitted sample is identified as item #61095, UPC Code 78988 61095. It is a specially shaped and fitted carrying case for articles identified as “Mighty Beanz”. Item #61095 is wholly made up of plastics and is wholly covered on the exterior with a sheeting of plastic. The case is presented packaged ready for retail sale and is imported without the “Mighty Beanz”. The sample will be returned as requested. The applicable subheading for style #61095 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.8 percent ad valorem. The rate of duty for 2004 will be 17.6 percent ad valorem. 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