The tariff classification of cases from China, Taiwan and Vietnam.

N037765 September 30, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Daniel Chan T.G. Inc. 5F. No.8 Alley 6, Lane 45, Pao Shin Road Shin Tien City, Taipei, Taiwan 23145 RE: The tariff classification of cases from China, Taiwan and Vietnam. Dear Mr. Chan: In your letter dated August 27, 2008, on behalf of Armband Mobi, you requested a classification ruling. The samples which you submitted are being returned as requested. Style AB1-iP and AB1-AA are cases for handheld devices. Both cases are constructed with an outer surface of man-made textile material. Each case features a detachable armband that is attached to the case by means of hook and loop fasteners. Each case has one storage pocket and a detachable plastic cover. The cases are designed to provide storage, organization, portability and protection to a handheld electronic device. The applicable subheading for the cases will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases and cases, with outer surface of man-made textile material. The duty rate 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/. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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