The tariff classification of a cellular phone holder from China and/or Vietnam.

NY J81851 March 24, 2003 CLA-2-42:RR:NC:TA:341 J81851 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Sharon Roberson Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a cellular phone holder from China and/or Vietnam. Dear Roberson: In your letter dated February 26, 2003, you requested a tariff classification ruling for a cellular phone holder. The sample submitted is identified as Model #XCL-1P “Cell Phone Holder”. The item is a carry case specially fitted and designed to contain a cellular phone. It is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. It measures approximately 4 ¾”(H) x 2 ½”(W) with 1 ½” gussets. The case features a self-fabric belt loop on the rear exterior that is held in place by means of a metal snap fastener. The phone is secured in the case by means of an elasticized loop over a metal like hook. Your sample is being returned as requested. The applicable subheading for Model #XCL-1P will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, 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