The tariff classification of iPod cases with speakers from China

N015545 August 13, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Curtis V. Dall Wellspring 339 East Cottage Place York, PA 17403 RE: The tariff classification of iPod cases with speakers from China Dear Mr. Dall: In your letter, which was received in this office on August 10, 2007, you requested a classification ruling. The samples which you submitted are being retained by this office. You submitted two samples of cases that are designed to provide storage, protection, portability, and organization to an iPod or MP3 player type of device. They are constructed with an outer surface of plastic sheeting material. They are clamshell in design with interiors that are specially fitted and designed to hold the player. The carrying cases have flat speakers built into the interior shell of one side. The round sample has a 5” diameter. The rectangular sample measures approximately 6” (W) x 3.5” (H) x 2” (D). Each is secured by means of a zippered closure. The applicable subheading for the cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting material, other. The duty rate will be 17.6%. 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