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NY N013783

July 16, 2007



TARIFF NO.: 4202.12.2020

Colleen Erickson
Target Corporation
Global Trade Operations
7000 Target Parkway N
Brooklyn Park, MN 55445

RE: The tariff classification of children’s suitcases from China

Dear Ms. Erickson:

In your letter dated June 22, 2007, you requested a tariff classification ruling. Your samples will be returned as requested.

The submitted samples are identified as style 22065. It is a three piece set of children’s suitcases. The suitcases are constructed of paperboard that is wholly covered with a plastic coated paper. The exterior surface constituent material is the plastic sheeting. The suitcases have metal latches and handles. It is intended that a child will carry personal effects such as toys and accessories within the suitcases.

In your letter, you suggest that the suitcases are classifiable under 9503.00.0080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, other.”

Heading 9503, HTSUS, provides for toys and parts or accessories that are principally used for the amusement of children or adults. The suitcases of style 22065 are eo nomine named goods of heading 4202, HTSUS, and provide the useful functions of storage, protection, organization and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may possess. Therefore, the suitcases are more specifically classified within heading 4202, HTSUS.

The applicable subheading for the suitcases will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for suitcases structured rigid on all sides, with outer surface of plastics. The rate of duty will be 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Vikki Lazaro at 646-733-3041.


Robert B. Swierupski

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