The tariff classification of a leather iPod carrying case from China

NY M87016 October 20, 2006 CLA-2-42:RR:NC:N3:341 M87016 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Yocasta Pena Best Brands Home Products 20 West 33rd Street, 5th Floor New York, NY 10001 RE: The tariff classification of a leather iPod carrying case from China Dear Ms. Pena: In your letter dated September 15, 2006, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample is identified as an “iPod Leather Case” (Style #IP9192). It measures approximately 1½”(W) x 3½”(H) x 1/2”(D). You state that the item is constructed of cow leather. The item is a handheld case specially shaped and fitted for an iPod device. The front of the case features openings to operate the device and the back of the case features a belt clip. A hook-and-loop fastener secures the bottom opening. The applicable subheading for the iPod case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, camera cases, and similar containers, with outer surface of leather, other. The rate of duty will be 4.5% 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