The tariff classification of carrying cases from China

N126427 November 3, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Denni Awana Inter-Orient Services 1455 Monterey Pass Road, Suite 205 Monterey Park, CA 91754 RE: The tariff classification of carrying cases from China Dear Ms. Awana: In your letter dated October 1, 2010, you requested a tariff classification ruling on behalf of your client, Arkon Resources, Inc. Your samples will be returned to you. Style GPS032 is a Global Positioning System (GPS) carrying case constructed with an outer surface of plastic sheeting material. The case is fitted to hold one GPS device and can be mounted to a golf cart, handlebars of a bike, or an all terrain vehicle (ATV). The case is designed to provide storage, protection, portability, and organization to a GPS. The interior of the case is textile-lined and has a removable foam insert. It has a clear vinyl window and a zipper closure along three sides. It measures approximately 4” (W) x 6” (L) x 1.5” (D). Style SM032 is a Smart Phone carrying case constructed with an outer surface of plastic sheeting. The case is fitted to hold one Smart Phone device and can be mounted to a golf cart, handlebars of a bike, or an all terrain vehicle (ATV). The case is designed to provide storage, protection, portability, and organization to a Smart Phone. The interior of the case is textile-lined and has a removable foam insert. It has a clear vinyl window and a zipper closure along three sides. It measures approximately 3.5” (W) x 5” (L) x 1” (D). The applicable subheading for the carrying cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and case, of plastic sheeting or of textile materials, other, other, other, other. 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