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NY 896235

April 14, 1994



TARIFF NO.: 4202.12.2020

Ms. Sandra Kutz
World Commerce Systems, Ltd.
P.O. Box 66593
O'Hare Field
Chicago, IL 60666

RE: The tariff classification of plastic school supply holders from China.

Dear Ms. Kutz:

In your letter dated March 28, 1994, you requested a tariff classification ruling. The request is on behalf of your client, Comfortage Industries. Samples of three carrying cases, no item numbers, have been submitted.

The samples submitted are all of rigid construction with an outer surface of plastic. The items are intended for use by school children to carry lunches and/or supplies.

Item 1: Measures approximately 7" x 5 1/4" x 3 1/4". This item has a single metal front latch and a textile shoulder strap.

Item 2: Measures approximately 7 1/2" x 5 1/2" x 4 3/4". This item has a single metal front latch, and a plastic carry handle.

Item 3: Measures approximately 11 1/2" x 8 1/4" x 4 1/2". This item has double metal front latches and a plastic carry handle.

All items feature Disney characters on the outside of the cases. You indicate in your letter that the importer is aware of the copyright law pertaining to the use of the Disney logo and characters, and that all paperwork will be in order prior to importation.

The applicable subheading for the carry cases 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 plastic, structured...". The rate of duty will be 20 percent ad valorem.

Your samples are being returned as requested.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Philip A. Bernard
District Director

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