The tariff classification of two iPod cases from China

N011915 June 15, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Diane L. Kepler Cargo Services, Inc. 7640 Miles Drive Indianapolis, IN 46231 RE: The tariff classification of two iPod cases from China Dear Ms. Kepler: In your letter dated May 9, 2007, which was received in this office on May 30, 2007, you requested a tariff classification ruling on behalf of your client Spectravideo, USA, Inc. The submitted samples are identified as “Crystal Armour cases.” They are hinged iPod cases. Both cases are constructed of clear molded polycarbonate plastic. The cases feature a braided neck cord and an adaptor for third-party earphones. Each case is designed to provide organization, portability, and protection to an iPod. The first case measures approximately 1.5” (W) x 3.5” (L) x 0.25 (D) and the second case measures 2.75” (W) x 5” (L) x .75” (D). The applicable subheading for the iPod cases will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other, other. The rate of duty will be 20% 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