U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-26 · Updates real-time
The tariff classification of a cellular phone case from Taiwan.
NY F86783 May 9, 2000 CLA-2-42:RR:NC:341:F86783 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Mr. John T. McCarty Dingelstedt & Company 1201 Corbin Street Port Elizabeth Plaza Elizabeth, NJ 07201 RE: The tariff classification of a cellular phone case from Taiwan. Dear Mr. McCarty: In your letter dated May 3rd, 2000 you requested a classification ruling. The sample submitted with your request is a cellular phone case with an exterior surface of man-made textile materials over neoprene cellular rubber. A style number was not included with your request. The top opening of the case is secured by a flap with a hook and loop closure. The rear exterior of the case has a plastic clip that allows for attachment to one's belt, and a carry strap with a dog leash type clasp attached to a D-ring. The applicable subheading for the cellular phone case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.6% ad valorem. Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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