The tariff classification of a cell phone case from China and Vietnam

NY J81605 March 13, 2003 CLA-2-42:RR:NC:3:341 J81605 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Sharon Roberson Logistics Analyst C/o Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a cell phone case from China and Vietnam Dear Ms. Roberson: In your letter dated February 26th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Model XCL-1M, is a cell phone case. Measuring approximately 2”W x 5”H x 1”D, the outer surface of the case is constructed of PVC sheeting and the interior is lined with manmade textile fabric. It is secured by an overhead flap with a hook and loop closure. A belt loop with a snap closure is on the back of the item. The sample will be returned as requested. The applicable subheading for the cell phone case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, and vanity cases…with outer sheeting of plastic…other. The rate of duty will be 17.8 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