The tariff classification of an iPod case from China

NY M87015 October 24, 2006 CLA-2-42:RR:NC:N3:341 M87015 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Yocasta Pena Best Brands Home Products 20 West 33rd Street 5th Floor New York, NY 10001 RE: The tariff classification of an iPod case from China Dear Ms. Pena: In your undated letter that was received in this office on September 26, 2006, you requested a tariff classification ruling. Your sample is being returned to you. The submitted sample is identified style IP9150. The iPod case is wholly made-up with an outer surface of polyvinylchloride (PVC). It features an armband secured with a hook-and-loop closure, a top opening, and a plastic window in the front. The applicable subheading for the iPod case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division