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NY L80991




December 2, 2004

CLA-2-42:RR:NC:TA:341 L80991

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9060

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of “Li’l Bratz” carrying cases from China.

Dear Mr. Stinson:

In your letter dated October 22, 2004, you requested a tariff classification ruling.

The samples submitted consist of a 2-piece assortment identified as manufacturer’s item number 278603. Each piece is identified as UPC numbers 0-35051-27861-0 and 0-35051-27028-7. Each item is a doll carrying case that is specially shaped and fitted to contain a collection of “Li’l Bratz” dolls and accessories. The cases are wholly of a sheeting of plastic.

You have proposed classification within the tariff provision HTS 3924.90.5500 that provides, in part, for other household articles of plastics, other, other. Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The instant items are classifiable in heading 4202, therefore they are not classifiable in subheading 3924, HTS. Your samples are being returned as requested.

The applicable subheading for the “Li’l Bratz” carrying cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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