The tariff classification of hand sanitizer cases from China

N238530 March 12, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980, 6307.90.9889 Mr. Steven Money Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of hand sanitizer cases from China Dear Mr. Money: In your letter dated February 13, 2013, you requested a tariff classification ruling on behalf of your client, Vi Jon, Inc. Two samples were included with your request. Sample A is a silicone plastic holder for a small bottle of hand sanitizer. The holder measures approximately 3” (L) x 2” (W) x 1” (D) and fits like a frame around the bottle, leaving each of the panels exposed. The flexible nature of the molded silicone allows it to be manipulated to fit onto the bottle. The holder incorporates an adjustable strap on the top to allow it to be attached to another article, such as a belt loop, purse strap or backpack. It has a circular opening at the bottom to accommodate the neck and cap of the bottle, allowing the contents to be dispensed. Sample B is a similar holder, constructed of very lightweight neoprene rubber laminated on both sides with man-made textile knit fabric. This construction is considered to be textile for tariff purposes. The holder measures approximately 3” (L) x 1.50” (W) and fits like a frame around the bottle, leaving each of the panels exposed. The flexible nature of the fabric allows it to be manipulated to fit onto the bottle. The holder has a circular opening at the top to accommodate the neck and cap of the bottle, allowing the contents to be dispensed. At the top opening is a loop with a plastic clip to allow it to be attached to another article, such as a belt loop, purse strap or backpack. The applicable subheading for the silicone case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the neoprene case will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division