The tariff classification of a carrying case from China

N049097 February 9, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Jane Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a carrying case from China Dear Ms. Jewett: In your letter dated January 9, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample was submitted without a style number. The item is a padded carrying case constructed of 600D polyester textile material laminated on the backside with polyvinyl chloride (PVC) plastic sheeting. The polyester textile material is the outer surface constituent material. It is designed to provide storage, protection, organization and portability to items such as a camera or cell phone. It has a top zipper closure and a removable webbed shoulder strap with metal carabineers at each end. It has a front flap pocket with a magnetic closure and a hook-and-loop strip on the back exterior to be worn on a belt or backpack. It measures approximately 3.5” (W) x 4.5” (H) x 1” (D). The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. 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