The tariff classification of spectacle cases from China

NY L88024 October 11, 2005 CLA-2-41:RR:NC:3:341 L88024 CATEGORY: Classification TARIFF NO.: 4202.39.9000 Ms. Marty Langtry FedEX Trade Networks 1226 Michael Dr. suite B Wood Dale, IL 60191 RE: The tariff classification of spectacle cases from China Dear Ms. Langtry: In your letter dated October 4, 2005 you requested a tariff classification ruling. The request is on behalf of Ronor International Inc. You have submitted representative samples of two spectacle cases identified as styles F2203 and ED106-INJ. Each style is a hard-sided spectacle case that is lined on the interior with a felt type material. The exterior surface of each is not coated or covered with other materials. Style F2203 is a tube type vertical case. It is wholly of metal except for the interior lining. The spectacle case is oval with one flat and one rounded end. The rounded end has a hinged flip top. Style ED106-INJ is a standard clamshell type spectacle case with a hinged top. It is wholly of molded plastics. You have suggested that each spectacle case be classified according to its composite material and within the portion of subheading 4202.39, HTSUSA, that provides for articles of a kind normally carried in the pocket or in the handbag, wholly or mainly covered with paper. The suggested classifications do not apply because neither spectacle case is wholly or mainly covered with paper. The applicable subheading styles F2203 and ED 106-INJ, spectacle cases of metal and of plastics, will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, other, Other. The rate of duty will be 20 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