The tariff classification of a video game case from China

N024784 April 14, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Rolondo E. Portal Circuit City Stores, Inc. 9950 Mayland Drive Richmond, VA 23233 RE: The tariff classification of a video game case from China Dear Mr. Portal: In your letter dated March 17, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style VDSLCASE is a video game case constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The case is designed to provide protection, storage, organization, and portability for video games. The case opens like a book and has a zipper closure along three sides. The right side of the case has an elastic band to hold the video game in place. The left side has an open mesh pocket and a flap with plastic pockets to hold game accessories. The rear exterior of the case has a belt loop with a hook-and-loop closure. It measures approximately 4” (W) x 6.5” (L) x 1.5” (D). In your ruling request, you recommend classification of the game case under 9504.90.4000 Harmonized Tariff Schedule of the United States (HTSUS). However, Chapter 95, Note 1(d), excludes from classification in chapter 95 all containers of heading 4202. The submitted sample is akin to the cases of container of Heading, 4202, HTSUS. The applicable subheading for the video game case will be 4202.92.9060, HTSUS, which provides, other containers or cases, other, with outer surface of sheeting of plastics, 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