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NY E87336

September 23, 1999

CLA-2-42:RR:NC:TA:341 E87336


TARIFF NO.: 4202.12.2010

Mr. Robert J. Villiard
GoodShip International, Inc.
1058 Tower Lane
Bensenville, IL 60106

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

Dear Mr. Villiard:

In your letter dated September 3, 1999, on behalf of Rigby Education, Inc., you requested a tariff classification ruling for a carrying case.

The sample submitted is identified as “CTW Pebble Soup Literacy Resource Book Bag”. The item is a trifold carrying case for books and other teaching aids. It has a top handle similar to a brief case. The interior is fitted with pockets for the various contents. The exterior of the article is of a polyvinyl chloride (PVC) compact plastics, which has a nylon backing. The briefcase will be imported empty. The article measures approximately 15” x 19” x 2” in its closed position. Your sample is being returned as requested.

The applicable subheading for the carrying bag of plastic will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for attaché cases briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, structured rigid on all sides. 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.


Robert B. Swierupski

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