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NY D83933

November 2, 1998

CLA-2-42:RR:NC:TA:341 D83933


TARIFF NO.: 4202.12.2085

Mr. Tim Irwin
Innovative USA
100 First Stamford Place
Stamford, CT 06902

RE: The tariff classification of a "Teacher's Magnetic Kit" from China.

Dear Mr. Irwin:

In your letter dated October 21, 1998, you requested a tariff classification ruling.

The sample submitted is identified as the "Teacher's Magnetic Kit", ISBN 0-201-31422-3. It is similar to a large portfolio or presentation case and is specially shaped and fitted to contain a magnetic board and accessories such as numbers, letters, etc. The carry case is manufactured with an exterior surface of plastic sheeting, has a top carrying handle, a plastic side lock fastener and hook and loop fasteners. The rear exterior of the case has one large clear polyvinyl chloride (PVC) pouch and five smaller PVC pouches. The container is imported without the contents. Your sample is being returned as you requested.

The carrying case is of a kind similar to the occupational luggage cases and portfolios of Heading 4202.

The applicable subheading for the "Teacher's Magnetic Kit", ISBN 0-201-31422-3 of plastic sheeting, will be 4202.12.2085, Harmonized Tariff Schedule of the United States (HTS), which provides in part for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other, other. The rate of duty will be 20 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 212-466-5893.


Robert B. Swierupski

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