The tariff classification of a document case

N004588 January 19, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mike Barlett American Shipping Company, Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a document case Dear Mr. Bartlett: In your letter dated December 14, 2006, you requested a tariff classification ruling for an automotive document case on behalf of your client, Icon Blue. The submitted sample is a document case wholly made up of plastic sheeting. It features a main storage compartment, three business card slots, an insurance and registration holder, and a exterior pocket on the back. It measures approximately 9”(W) x 7” (H) x 1.5” (D). You have suggested that the document case is properly classified under 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastics and articles thereof. However, the document case is designed to provide organization, portability, protection, and storage to automotive manuals and other personal effects and is of a type classifiable within Heading 4202, HTSUS. Classification within Chapter 39 is precluded. The applicable subheading for the document case will be 4202.92.9060, HTSUS, which provides, in part, for other cases and containers, with the outer surface of plastics. 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