The tariff classification of Spectacle Cases from China

PD D83050 October 16, 1998 CLA-2-42:G32 D83050 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Mr. Michael A. Capuzzi O'Donnell, Byrne & Williams 20 North Wacker Drive Suite 1416 Chicago, IL 60606 RE: The tariff classification of Spectacle Cases from China Dear Mr. Capuzzi: In your letter dated September 21, 1998, you requested a tariff classification ruling on behalf of your client Maui Jim, Inc., 1200 West Bird Boulevard, Peoria, IL 61615. The two items which Maui Jim, Inc. submitted for our review are spectacle cases. As stated in your request, there are five styles (G-6, G-9, G-9T, G-9H and G-18), which are manufactured of identical material, and vary only in size. The shell is composed of steel, coated with an anti-oxidizing agent and divided into two halves that are hinged together. An insert of high-impact polystyrene covered in a flocked paper material that is composed of random acrylic is then placed inside the case. The outer surface is composed of polyvinyl chloride (PVC) plastic sheeting reinforced with a textile backing. The textile backing is comprised of approximately 70% polyester and 30% cotton fibers. Glue is used to attach the PVC-plastic sheeting to its textile backing. The textile-backed PVC-plastic sheeting is heated and shrunk-to-fit to form the outer surface of the case. At the top of the case is embossed with the company logo "Maui Jim -SUNGLASSES". Please be advised that your samples will be returned to the above address. The applicable subheading for the two Spectacle Cases will be 4202.32.1000, 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 sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1›/kg + 4.6 percent ad valorem. 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA