The tariff classification of a spectacle case from China

N098660 April 8, 2010 CLA-2-42:OT:RR:NC:42:441 CATEGORY: Classification TARIFF NO.: 4202.39.9000 Maher Salih Ronor International 90 Beaubien West Montreal, Quebec Canada H2S 1V6 RE: The tariff classification of a spectacle case from China Dear Mr. Salih: In your letter dated March 5, 2010, you requested a tariff classification ruling. Your samples will be returned to you. The sample was submitted without a style or reference number. The item is a spectacle case constructed of molded acrylonitrile-butadiene-styrene (ABS) plastic material. It has a main compartment that provides storage, protection, organization and portability to a pair of eyeglasses. The case has a flip lid and snaps closed. It measures approximately 6.5” (L) x 3” (W) x 0.75” (D). In your letter, you suggest classification under subheading 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. However, the case is constructed of molded plastic with a textile lining rather than rather than reinforced plastic sheeting material. The applicable subheading for the spectacle case will be 4202.39.9000, HTSUS, which provides for articles normally carried in the pocket or in the handbag, 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