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NY E87880

October 8, 1999



TARIFF NO.: 4202.92.9026; 3924.10.5000

Mr. Nicholas Sichenzia
Montane, Inc.
12122 NW Skyline Blvd.
Portland, OR 97231

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

Dear Mr. Sichenzia:

In your letter dated September 20th, 1999, you requested a classification ruling.

A sample was not submitted with your request. However, a full color advertisement was provided for an article called the "Mission Kitchen Essential".

The "Mission Kitchen Essential" is described as being "the complete soft-sided outdoor gear organizer". It is trunk-like in design, having side handle grips and a zippered top lid. The overall dimensions are 25" x 16" x 14 1/2" and the item has a 3.1 cubic feet capacity. The main body is manufactured of 1000 denier nylon and the bottom is of high impact molded plastics. It has a tempered aluminum frame. The interior of the article is subdivided into four fitted compartments which are designed to hold a double-burner stove, pots, pans, dishes and other camping accessories. There is a removable HDPE plastic cutting board affixed to the interior of the lid. You have indicated that the article will be imported into the United States alternatively with or without the molded plastic base and the cutting board.

The applicable subheading for the "Mission Kitchen Essential", whether or not imported with the molded plastic base will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters, and similar containerswith outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.8%.

The applicable subheading for the HDPE cutting board, whether or not imported with the carrying case will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The duty rate will be 5.3% ad valorem.

Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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