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NY I84781

August 7, 2002

CLA-2-42:RR:NC:TA:341 I84781


TARIFF NO.: 4202.92.9026; 4901.99.0092

Mr. James F. Valenti, Jr.
Rogers Towers
Bailey Jones & Gay, P.A.
Riverplace Tower
1301 Riverplace Blvd., Suite 1500
Jacksonville, FL 32207-1811

RE: The tariff classification of a fitted carrying case and a first aid guide book from China.

Dear Mr. Valenti:

In your letter dated July 30, 2002, on behalf of Wee Wuns, Inc., you requested a tariff classification ruling.

The sample submitted is identified as “Little Patient Pack”, item 1143. The item is a fitted case designed to contain medication and first aid kit supplies during travel. Included in the case is an illustrated booklet for first aid treatment of children’s injuries.

The case is manufactured of outer layer and inner layers of man-made textile materials and a middle layer of approximately 0.125 inches of neoprene. The interior of the bag features four divided pockets of clear polyvinyl chloride (PVC) plastic sheeting on one wall and a zippered, full width divided mesh compartment on the opposite wall. The case has a full zipper opening that allows the bag to be flat when in an opened position. It measures 11”(W) x 9”(H) in its closed position. Although you have indicated that the neoprene is primarily for the preservation of temperature, the purpose is equally for insulation against shock and is intended to protect medication vials placed within.

You have stated that the bag and booklet will be packaged and imported as a single unit. However, for classification purposes the items are not considered to be a unit and will be classified accordingly.

Your samples are being returned as requested.

The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 18.1 percent ad valorem.

The applicable subheading for the book will be 4901.99.0092, HTS, which provides for other printed books containing 5 or more pages each, but not more than 48 pages each. The rate of duty will be Free.

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 646-733-3041.


Robert B. Swierupski

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