The tariff classification of Spectacle Cases from China

PD D87745 March 5, 1999 CLA-2-42:G32 D87745 CATEGORY: Classification TARIFF NO.: 4202.39.9000 Ms. Karen Yost C-Air International, Inc. 11222 S. La Cienega Boulevard Suite 100 Inglewood, CA 90304 RE: The tariff classification of Spectacle Cases from China Dear Ms. Yost: In your letter dated February 8, 1999, you requested a tariff classification ruling on behalf of your client, EyeMagine, 6191 Cornerstone Ct.E, San Diego, CA 92121. The wooden spectacle cases are shown on the back of the pictorial catalog you provided for our review. As stated, the cases are hand made and individually polished three times. Also, at time of importation the cases may be lined with textile fabric. COMMENT1The applicable subheading for the Spectacle Cases will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 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