The tariff classification of a waterproof camera case from Japan

NY I84647 August 7, 2002 CLA-2-42:RR:NC:TA:341 I84647 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Ms. Kerry Malone Canon USA, Inc. One Canon Plaza Lake Success, NY 11042 RE: The tariff classification of a waterproof camera case from Japan Dear Ms. Malone: In your letter dated July 9, 2002, you requested a tariff classification ruling for a waterproof camera case. The submitted sample is identified as item code 7642A001AA, style WP-DC400 Waterproof Case. It is a camera case specially shaped and designed for use with the Canon “Power Shot” digital camera, styles 100 or 200. The digital camera is fully functional with or without the underwater case therefore the case is not considered to be a part of the camera. Your sample is being returned as requested. The case is manufactured of hard molded plastics and is waterproof up to a depth of 100 feet. The case is imported and sold as an option separate from the camera. The applicable subheading for the camera case, style WP-DC400, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, camera cases and similar containers, other, 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division