The tariff classification of mouth guard case from China

N030140 June 20, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Jeff Womble American Accessories International, LLC 550 W. Main Street, Suite 825 Knoxville, TX 37902 RE: The tariff classification of mouth guard case from China Dear Mr. Womble: In your letter dated June 2, 2008 on behalf of Dentek Oral Care, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample was submitted without a style number. It is a mouth guard case constructed of injection molded plastic. The case is a specially shaped and fitted container. It is designed to provide storage, protection, portability, and organization to a mouth guard when not in use. The case has a lid that slides open and a fitted interior to hold the mouth guard securely in place. It measures approximately 2” (W) x 2.5” (L) x 1” (D). In your letter you suggest classification under 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS) which provides, in part, for other household articles of plastics, other, other. Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(m). The mouth guard case is more specifically provided for under tariff number 4202.99.9000, HTSUS. The applicable subheading for the mouth guard case will be 4202.99.9000, HTSUS, which provides for, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent 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