U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of spectacle cases from China.
NY 805009 December 15, 1994 CLA-2-42:S:N:N6:341 805009 CATEGORY: Classification TARIFF NO.: 4202.32.4000; 4202.32.2000 Mr. Joe Schmid JS International 110 West Ocean Blvd. - Suite 307 Long Beach, CA 90802 RE: The tariff classification of spectacle cases from China. Dear Mr. Schmid: In your letter dated November 28, 1994, on behalf of JewelPak Corporation, you requested a classification ruling for spectacle cases. You have submitted two samples of spectacle cases with your request, identified as style numbers S1-1/2 and S1-Inlay. They are as follows: Style S1-1/2 is composed of a metal base. The outside of the top half is covered with cotton woven fabric. The bottom half is covered with vinyl plastic. The item is composed equally of both fabrics. No one fabric imparts the essential character. Therefore the instant item is classifiable per GRI 3. As provided by GRI 3(c) the item is classified according to the HTS which appears last. The competitive HTS is 4202.32.2000 verses 4202.32.4000. Therefore the item is classifiable under 4202.32.4000. Style S1-Inlay is composed of a metal base with an outer surface essentially of vinyl plastic with a top center textile panel. The case is lined with textile material and measures approximately 6" x 2 3/4" x 1 1/2". The applicable subheading for Style S1-1/2, the spectacle case of cotton per GRI 3(c), will be 4202.32.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem. The applicable subheading for Style S1-Inlay, the spectacle case essentially of vinyl plastic, will be 4202.32.2000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem. Items classifiable under 4202.32.4000 fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport