Classification of a carrying case for a cellular phone.

HQ 956556 January 5, 1995 CLA-2 CO:R:C:T 956556 ch CATEGORY: Classification TARIFF NO.: 4202.92.9040 Rudy A. Pina R.A. Pina & Associates, Inc. P.O. Box 2496 Nogales, Arizona 85628 RE: Classification of a carrying case for a cellular phone. Dear Mr. Pina: This is in response to your letter, dated June 6, 1994, requesting tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) for a cellular phone carrying case. FACTS: The subject merchandise is a carrying case which is specially shaped and fitted to contain a cellular phone. The case possesses an outer surface of plastics and features a top carrying handle. It is secured by means of hook and loop fasteners. The carrying case will not be entered with the cellular phone. You state that the article will be assembled in Mexico. ISSUE: What is the proper tariff classification for the carrying case? LAW AND ANALYSIS: Heading 4202, HTSUS, provides in pertinent part for musical instrument cases, camera cases, binocular cases, gun cases and similar containers. A cellular phone carrying bag which is fitted to hold its contents is regarded as a container similar to the foregoing exemplars. Consequently, the instant merchandise is classifiable within heading 4202, HTSUS. HOLDING: The subject merchandise is classifiable under subheading 4202.92.9040, HTSUS, which provides in part for binocular cases, camera cases, musical instrument cases, gun cases and similar containers: other: with outer surface of sheeting of plastic or of textile materials: other: other, other. Sincerely, John Durant, Director Commercial Rulings Division