The tariff classification of an earbud case from China

N271681 January 13, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Debbie Brule Global Transportation Services, Inc. 18209 80th Avenue South, Suite A Kent, WA 98032 RE: The tariff classification of an earbud case from China Dear Ms. Brule: In your letter dated December 10, 2015 you requested a tariff classification ruling on behalf of Allsop, Inc. You have submitted one sample, which is being returned to you. The submitted sample is an earbud case constructed of non-rigid molded silicone plastic. It is specially shaped, fitted, and designed to contain one set of earbuds. It provides storage, protection, probability and storage to the earbuds. You suggest classification of the earbud case in 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. Customs and Border Protection has traditionally ruled that containers of heading 3923 are those that are used in the conveyance and packing of bulk and/or commercial goods, not containers used to hold, store, or transport items that are the personal possession of a consumer. The earbud case at issue is purchased empty by a consumer to store headphones that are the consumer’s own possession, and thus is precluded from classification in heading 3923. The applicable subheading for the earbud case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20% 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division