The tariff classification of cell phone cases from Guatemala.

NY E84463 July 23, 1999 CLA-2-42:RR:NC:341:E84463 CATEGORY: Classification TARIFF NO.: 4202.92.6091; 4202.92.9026 Ms. Marci McCoy Grieder Sales/Natural Jean Co. 8320 Line Avenue Shreveport, Louisiana 71106 RE: The tariff classification of cell phone cases from Guatemala. Dear Ms. McCoy: In your letter dated July 9th, 1999, you requested a classification ruling for cell phone cases from Guatemala. The two samples submitted with your request, no style numbers indicated, are identified as cell phone cases. One case has an external surface of 96% cotton fiber; the other has an exterior surface of 100% man-made textile material. The top opening of the cases is secured by a front flap with a hook and loop closure. A fabric covered metal clip with a D-ring affixed to the top is permanently attached to the rear of each case. Approximately 3/4 of the front exterior of each case consists of a clear plastic window. The fabric sewn-in label to be marked "Made in Guatemala" that you have submitted on a sample is acceptable. The applicable subheading for the 96% cotton denim cell phone case will be 4202.92.6091, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters and similar containers…with outer surface of sheeting of plastic or of textile materials, other, of cotton, other. The duty rate will be 6.8% ad valorem. The applicable subheading for the cell phone case of 100% man-made textile material will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters and similar containers…with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.8% ad valorem. Your samples are being returned as requested. Currently there are no quota or visa requirements for HTS subheading 4202.92.6091 or 4202.92.9026 for items from Guatemala. 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division