U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-11 · Updates real-time
The tariff classification of a cell phone case and animal tent from China.
NY H81879 June 20, 2001 CLA-2-42:RR:NC:N3:341 H81879 CATEGORY: Classification TARIFF NO.: 4202.92.9026; 6307.90.9989 Mr. James C. Tuttle Law Offices of James C. Tuttle 82 Wall Street New York, NY 10005 RE: The tariff classification of a cell phone case and animal tent from China. Dear Mr. Tuttle: In your letter dated June 5th, 2001, you requested a ruling on behalf of Arden Companies on tariff classification. The samples submitted with your request consist of a carry case for a cell phone and a tent for small pets. The carry case, specially shaped and fitted for a cell phone, is made of a base is of a fabric- backed embossed compact plastic sheeting, of which the plastic sheeting forms the exterior surface of the base. The pouch for the cell phone, which is sewn to the base, is of mesh man-made textile materials. The man-made textile mesh imparts the essential character. The top opening of the case is secured by a drawstring closure. The tent for pets resembles a small tent. It is made of woven fabric comprised of 65% cotton and 35% polyester and a 100% polyester plain woven fabric. The tent is assembled with fiberglass rods that are inserted through textile loops at set intervals on the outside of the fabric. The applicable subheading for the cell phone carry 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 sheeting of plastic or of textile materials…of man-made fibers. The general rate of duty will be 18.3 percent ad valorem. The applicable subheading for the pet tent will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns…other. The general rate of duty will be 7 percent ad valorem. Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China 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. Your samples are 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