The tariff classification of a carry case from China

N009183 April 25, 2007 CLA-2-N009183:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Tamra Nelson Belkin Corporation 501 West Chestnut Street Compton, CA 90220-5221 RE: The tariff classification of a carry case from China Dear Ms. Nelson: In your letter dated March 30, 2007, you requested a tariff classification ruling. You refer to the submitted sample as a “Mouse Trap Mouse Pad,” part number F5L008. The item is a carry case for a wireless mouse. It features one main storage compartment, a zippered closure, and a carry strap. It is constructed of a textile material with an outer surface of silicon plastic sheeting material. The carry case is designed to provide storage, protection, portability, and organization to a wireless mouse or other personal effects. It measures approximately 10” (L) x 5” (W) at the widest point. We are retaining the case as an official office sample. The disc shaped appliqué on the outer surface of the case is made of silicone, which you described in your letter as rubber. Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTSUS), describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not cross-linkable with sulfur, and thus is not considered to be rubber for tariff classification purposes. In your ruling request, you suggested classification of the case under 8473.30.5100 which provides for “Parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: other." However, the case provides storage, protection, portability, and organization to its contents and is akin to the goods properly classifiable in 4202, HTSUS. The applicable subheading for the F5L008 will be 4202.92.9060, HTSUS, which provides for other containers of cases, with outer surface of sheeting plastic, 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