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The tariff classification of a Gift Wrap Carry Case from China.
Issued September 8, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L86988 (September 8, 2005)
Tariff classification
HTS codes: 4202.92.9060
Headings: 4202
Product description
The submitted sample is identified as item 44050-83-05 “Gift Wrap Storage Bag”. The item is a specially shaped and fitted carrying case designed to hold and transport gift wrapping paper and related items. It is manufactured of transparent polyvinyl chloride (PVC) plastic sheeting. It measures approximately 56 inches by 22 inches. The opening is secured by a zippered closure and carry handles are permanently attached for easy carrying. Your sample is being returned as requested. You have proposed classification within the tariff provision 3924.90.5500, HTS, which provides, in part, for other household articles of plastics, other, other. However the carrying case is a specially shaped and fitted container of a kind provided for in HTS 4202, and is more specifically provided for in that heading. Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202.
CBP rationale
The applicable subheading for item 44050-83-05, the carrying case, will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, other, other.
Full text
NY L86988 September 8, 2005 CLA-2-42:RR:NC:TA:341 L86988 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Yolanda S. Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a Gift Wrap Carry Case from China. Dear Ms. Massey: In your letter dated August 2, 2005, you requested a tariff classification ruling for a Gift Wrap Carry Case. The submitted sample is identified as item 44050-83-05 “Gift Wrap Storage Bag”. The item is a specially shaped and fitted carrying case designed to hold and transport gift wrapping paper and related items. It is manufactured of transparent polyvinyl chloride (PVC) plastic sheeting. It measures approximately 56 inches by 22 inches. The opening is secured by a zippered closure and carry handles are permanently attached for easy carrying. Your sample is being returned as requested. You have proposed classification within the tariff provision 3924.90.5500, HTS, which provides, in part, for other household articles of plastics, other, other. However the carrying case is a specially shaped and fitted container of a kind provided for in HTS 4202, and is more specifically provided for in that heading. Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202. The applicable subheading for item 44050-83-05, the carrying case, will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, other, other. The rate of duty 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
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