The tariff classification of an Ipod sheath and earphone from China.

NY L85894 July 20, 2005 CLA-2-42:RR:NC:TA:341 L85894 CATEGORY: Classification TARIFF NO.: 4202.92.9026; 8518.30.2000 Ms. Irene Kwok c/o Mr. Zakir Ally CGroup US Inc. 12 W 57th Street, 5th Floor New York, NY 10019 RE: The tariff classification of an Ipod sheath and earphone from China. Dear Ms. Kwok: In your letter dated June 17, 2005, you requested a classification ruling for an Ipod sheath and earphone. The sample submitted is identified as item CKC0606-666S “Ipod Pocket Set”. The item consists of a sheath designed to hold an Ipod device and plastic earphone. The sheath is made up wholly of 100% acrylic knit fabric. It measures approximately 4 ½”(H) x 2 ½”(W). For classification purposes the items are not considered to be a set. Each item will be separately classified. The applicable subheading for the sheath will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the earphone will be 8518.30.2000, HTS, which provides for “Headphones, earphones and combined microphone/speaker sets: Other.” The duty rate will be 4.9 percent ad valorem. HTS 4202.92.9026 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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