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NY L88714

November 16, 2005

CLA-2-42:RR:NC:TA:341 L88714


TARIFF NO.: 4202.12.2035

Mr. Dennis Jay Summers
Fleetwood Shipping, Inc.
P.O. Box 60137 AMF
Houston, TX 77205

RE: The tariff classification of a portfolio type presentation case from China.

Dear Mr. Summers:

In your letter dated October 24, 2005, on behalf of Expo International, Inc., you requested a tariff classification ruling for a portfolio type presentation case.

A sample of item BX777BL - Blue “SCRAPTOTE™” has been submitted. The item is a portfolio type presentation case designed and marketed to individuals who may attend art classes or have samples for presentation. The case is wholly made-up of panels of clear Polyvinyl Chloride (PVC) sheeting of plastic with woven fabric edging. The bag has double integrated top carrying handles of hard plastic and it is secured by means of a tab with metal snap fastener. It measures approximately 16” x 13” x x2”.

You have suggested classification with the tariff provision HTS 3923 that provides, in part, for articles for the conveyance of packing of goods of plastics. Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202, therefore it is not classifiable in subheading 3923, HTS.

The applicable subheading for the presentation case of plastic sheeting will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, briefcases, school satchels and similar containers, with outer surface of plastics, 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 646-733-3041.


Robert B. Swierupski
National Commodity

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