The tariff classification of a spectacle case from China.

NY M80197 February 6, 2006 CLA-2-42:RR:NC:3:341 M80197 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a spectacle case from China. Dear Ms. Fox: In your letter dated January 30, 2006, on behalf of Ann Taylor, you requested a tariff classification ruling for a spectacle case. Style 74758 is a spectacle case manufactured of a clamshell type metal base wholly covered with a sheeting of plastics. The sheeting of plastics is of polystyrene plastics reinforced or laminated with textile materials. The exterior surface constituent consists of the polystyrene plastic sheeting. The applicable subheading for the spectacle case will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 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