The tariff classification of a waterproof camera case from China

N240464 May 3, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Michael J. Horton Law Office 156 S. Spruce Avenue, Suite 213 South San Francisco, CA 94080 RE: The tariff classification of a waterproof camera case from China Dear Mr. Horton: In your letter dated April 2, 2013, you requested a tariff classification ruling on behalf of your client, Woodman Labs, Inc. The sample you have submitted is a molded plastic camera case designed to protect and contain one Go Pro Hero 3 camera. The case is specially molded, shaped, and fitted to the specifications of the Go Pro Hero 3 camera. In your letter, you refer to the article as a housing for the camera. For tariff purposes, the word “case” and the word “housing” are synonymous in relation to the camera. In fact, you have submitted a dictionary definition of the word “housing” which defines it as “something that covers or protects,” and “a case or enclosure.” You have submitted a sample of the case with the camera. However, you state in your letter that the importer intends to begin importing the case on its own. This ruling is applicable only to the case when imported on its own. The sample is being returned to you. You have suggested classification of the camera case in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. Heading 3926, HTSUS, is a residual or “basket” provision and such provisions are intended as “broad catch-alls to encompass the classification of articles for which there is not a more specifically applicable subheading.” EM Indus. v. United States, 22 C.I.T. 156, 999 F. Supp. 1473, 1480 n.9 (1998). Moreover, legal note 2(m) to chapter 39, HTSUS, excludes goods described in heading 4202, HTSUS, from classification in any of the subheadings of chapter 39, HTSUS. As such, in order for the merchandise to be classified as “other articles” under heading 3926, HTSUS, it must first be excluded from classification within heading 4202, HTSUS. Camera cases are provided eo nomine in heading 4202, HTSUS and shall be classified therein. Please see New York Ruling N208488, dated April 3, 2012. The applicable subheading for the waterproof camera case will be 4202.99.9000, HTSUS, which provides, in part, for other bags and containers, other, 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, Thomas J. Russo Director National Commodity Specialist Division