The tariff classification of a carrying case and a miniature skateboard from China

N072377 September 15, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2025, 9503.00.0080 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a carrying case and a miniature skateboard from China Dear Mr. Morse: In your letter dated July 28, 2009, you requested a tariff classification ruling on behalf of Meijer Distribution, Inc. Your sample will be returned as requested. Style 2633050-41 consists of a carrying case, which is constructed of molded plastic, and a miniature skateboard. They are imported and packaged together for retail sale, but for classification purposes, they are not considered a set. Each component will be classified separately. The carrying case measures approximately 6” (W) x 21” (L) x 2.5” (D). It is chiefly used for the storage, protection, organization and portability of miniature skateboards. It has a clear lid that secures with two plastic latches. The interior of the case is specially fitted with plastic grooves to hold up twenty-five miniature skateboards. A plastic carrying handle is affixed to the length side of the case. The applicable subheading for the carrying case of style 2633050-41 will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the miniature skateboard of style 2633050-41 will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division