The tariff classification of a computer carrying case from China and Vietnam

NY J85330 June 5, 2003 CLA-2-42:RR:NC:3:341 J85330 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 computer carrying case from China and Vietnam Dear Ms. Roberson: In your letter dated May 23rd, 2003 you requested a tariff classification ruling. The sample submitted, identified as Model #MCP-2, the “Motion Computing Tablet PC Notebook Case”, is a carrying case designed to hold, protect, and carry a tablet P.C. notebook. Measuring approximately 9”W x 12”H x ½”D, the case is constructed with an exterior surface comprised predominantly of PVC sheeting. Featuring a three-sided zippered enclosure, the front of the item features a large clear plastic sheeting “window” and the back of the item features plastic mesh with an attached padded hand grip. The sample will be returned as requested. The applicable subheading for the computer carrying case 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, 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