The tariff classification of a "Play Station" Carrying Case from China.

NY L87431 September 12, 2005 CLA-2-42:RR:NC:TA:341 L87431 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Alfredo Camacho Memorex Products, Inc. 17777 Center Court Dr., Ste 800 Cerritos, CA 90703 RE: The tariff classification of a “Play Station” Carrying Case from China. Dear Mr. Camacho: In your letter dated August 24, 2005, you requested a tariff classification ruling for a “Play Station” Carrying Case. A sample of style 3202-7636 “EVA Speaker Console Case” has been submitted. The item is a specially fitted carrying case designed to contain a small “Play Station” device. It is wholly of EVA plastic sheeting. The carrying case has a mini speaker built into the lid. It measures approximately 7”(W) x 4 ½”(H) x 2 ½”(D). It is secured by means of a textile zippered closure on three sides of the case. You have proposed classification within the tariff provision 9504.90.9080, HTSUSA, which provides in part, for “Other parts and accessories of arcade articles”. However, the carrying case is a specially shaped and fitted container of a kind provided for in HTS 4202, and is more specifically provided for in that heading. The useful functions as a carrying case designed to provide storage, protection, organization and portability to personal effects is greater than any play value the item may have and HTS 4202 is more specific than “accessories” of HTS 9504. The applicable subheading for style 3202-7632 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… camera cases, musical instrument cases and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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