The tariff classification of cell phone case from China.

NY H80523 May 11, 2001 CLA-2-42:RR:NC:N3:341 H80523 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of cell phone case from China. Dear Mr. Stack: In your letter dated May 7th, 2001, you requested a ruling on behalf of Avon Products, Inc. on tariff classification. The sample submitted with your request is identified as “Croco Look Cell Phone Case with Lipstick Pouch,” PP#224981. The item is a carrying case specially shaped and fitted to hold a cell phone. The exterior surface of the front and rear of the case is made of a fabric-backed sheeting of plastic that is designed to simulate crocodile skin. The sides of the case are of textile material of man-made fibers and have a self-material open pocket. The essential character of the case is imparted by the plastic sheeting as it comprises the majority of the surface area. A flap with a hook and loop closure secures the top opening of the case and a carry handle is permanently attached to the top exterior. The applicable subheading for this product will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of sheeting of plastic…other. The general rate of duty will be 18.3 percent ad valorem. Your sample is being returned as requested. 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