The tariff classification of a cellular telephone bag fromKorea.

NY 873698 May 13, 1992 CLA-2-42:S:N:N3G:341 873698 CATEGORY: Classification TARIFF NO.: 4202.92.9040 Ms. Laura Lyons AT&T 1090 East Duane Avenue Sunnyvale, CA 94086 RE: The tariff classification of a cellular telephone bag from Korea. Dear Ms. Lyons: In your letter dated April 22, 1992, on behalf of Consumer Products, Division of American Telephone & Telegraph, Co., you requested a tariff classification ruling on a cellular telephone bag. The submitted sample, described as a "3035 Transmobile Cellular Telephone Bag", is a carrying case specially designed to contain a cellular telephone. The exterior is constructed of PVC simulated leather. The interior is lined with 100% nylon woven fabric and contains a fixed, molded plastic device designed to "cradle" the cellular handset when the telephone is in active use and a separate compartment with "Velcro"-like straps to secure the unit when it is being transported. There is also a small detachable nylon pouch which can be used to hold spare batteries or a charging cord. The bag features an adjustable textile carrying handle, in addition to an adjustable remove textile shoulder strap. You have indicated that the bag will be imported empty and then sent to a U.S. factory where it will be fitted with a U.S.A. made cellular telephone prior to being sold at retail sale. Your sample is being returned as you requested. The applicable subheading for the cellular telephone bag of PVC simulated leather will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, camera cases and similar containers, with outer surface of plastic sheeting, other, other, other. The duty rate will be 20 percent ad valorem. 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