RE: The tariff classification of a roof top carrier from Philippines.
In your letter dated January 19, 2001, on behalf of Cryo-Tech, Inc., you requested a tariff classification ruling for a roof top carrier.
Style number does not identify the sample submitted. The item is a molded plastic "Packasport" roof top car carrier designed to store and protects skiing equipment, camping equipment, luggage and other related item during travel. The carrier is designed to be mounted to a roof luggage rack. A handle is molded into the top for easy opening and closing. A stainless steel hinge and lock hardware is used for protection of the goods inside.
The applicable subheading for the roof top carrier will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part for other bags and containers, other, other, other. The rate of duty will be 20 percent ad valorem.