The tariff classification of a generic cell phone case from China

N249142 January 10, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Debra Dudzinski Rosetti Handbags & Accessories 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a generic cell phone case from China Dear Ms. Dudzinski: In your letter dated December 30, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item P-16094S is a generic cell phone case constructed with an outer surface of 100% polyvinyl chloride plastic sheeting material. The case is not specially shaped or fitted for a particular model or type of cell phone. It is pouch-like in design with an open top with one flap closure. It will completely enclose the device. It can also be used to store other small articles. It measures approximately 3.5” (W) x 5.2” (H) x 0.5” (D). The applicable subheading for the case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division