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September 2, 1999

CLA-2-42:RR:NC:TA:341 E86260

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a carrying case of molded plastics from China.

Dear Mr. Shoichet:

In your letter dated August 19, 1999, on behalf of Tara Toys Corporation, you requested a tariff classification ruling for a carrying case of molded plastics.

The sample submitted, identified as style 20375, described as “Hot Wheels™ Take Along Car Case”, is a specially shaped and fitted case designed to contain model cars. The case is manufactured of molded plastics measuring approximately 12” x 11 ¾” x 5 ¼”. The item resembles a wheeled luggage case with telescoping handle. The article incorporates a latched, hinged cover, which open to provide access to a compartmentalized interior designed to accommodate up to one hundred toy cars. The interior also features a permanently attached vinyl flap designed do depict part of a racetrack. The flap has three perforations in the center and measures approximately 13” x 10”. The purpose of the flap is to provide a divider between the two halves of the case and to act as a slight incline to roll cars down. You have indicated that the case will be imported empty (without toy cars). Your sample is being returned as requested.

Classification under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretations (GRI’s). Rule 1 of the GRI’s provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relevant Sections or Chapters notes. Merchandise that cannot be classified in accordance with GRI-1 is to be classified in accordance with subsequent GRI.

The molded plastic carrying case is substantially constructed to provide the useful functions of storage, protection, organization and portability to the model cars. The carrying case is of a kind similar to the enumerated articles of heading 4202 and its notes.

The vinyl flap has a dual purpose as a functional part of the carrying case serving as a divider and amusement by providing the slight incline. Therefore the flap is an integral part of the carrying case classifiable with the carrying case in heading 4202. The flap also imparts a degree of play value. Therefore the flap is classifiable in heading 9503 as other toy accessory.

General Rule of Interpretation 3(a) provides that when goods are prima facie classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description.

The carrying case, including the flap, is the good that answers to the more specific description and is the good that imparts the chief use. The useful functions of the carrying case are primary over the play value of the flap. Therefore, item 20375, “Hot Wheels™ Take Along Car Case” is classifiable within heading 4202 as a carrying case.

The applicable subheading for the carrying case of molded plastics will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, camera cases, musical instrument cases and similar containers, other, 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 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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