The tariff classification of a carrying case from China

N043911 December 4, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Stacy Han S & H Customs Brokerage Services 5343 W. Imperial Highway Suite 100 Los Angeles, CA 90045 RE: The tariff classification of a carrying case from China Dear Ms. Han: In your letter dated November 6, 2008 on behalf of Neue Classe of America, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the sample submitted. The item is a small handheld carrying case specially shaped and fitted for a car remote control device. It is constructed with an outer surface of plastic sheeting material. It has a carrying strap and cut-outs to operate the buttons on the remote control. The case measures approximately 2” (W) x 3” (L). The applicable subheading for the carrying case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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