The tariff classification of a video game case from China

N029788 June 19, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Jay Fox Bensussen Deutsch & Associates 15525 Woodinville Redmond Road NE Woodinville, WA 98072 RE: The tariff classification of a video game case from China Dear Mr. Fox: In your letter dated May 12, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style number 069728-80 is a case constructed with an outer surface of molded plastic. It is designed to provide organization, portability, and protection to video games and accessories. The case has two separate sections which are divided by a molded plastic wall. The interior of one side is specially fitted with a rubber insert to hold the video games. The other section is also specially fitted with a rubber insert to hold the video accessories, game cards and stylus. It measures approximately 3.5” (W) x 5.5” (L) x 1.5” (D). In your ruling request, you suggest classification of the submitted case under 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). Noting that chapter 95 Chapter Notes, specifically Note 1(d) excludes from classification in chapter 95, all containers of heading 4202, HTSUS. Therefore, the video game case will be classified in chapter 4202, HTSUS. The applicable subheading for the video game case will be 4202.99.9000, HTSUS, which provides, 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