The tariff classification of a contact lens case from China and Taiwan

N285114 May 5, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.39.9000 Mr. John David O’Hara Watchdog Group 10845 Baur Blvd. Saint Louis, MO 63132 RE: The tariff classification of a contact lens case from China and Taiwan Dear Mr. O’Hara: In your letter received in this office April 7, 2017, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. Your sample is a a molded plastic case that is specially shaped and fitted to contain two contact lenses. It is a container used for the storage of contact lenses when not is use. The case is of a durable construction and suitable for repetitive use. It is akin to the fitted containers and cases of Heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS). Please see Headquarter Ruling 965152, dated December 20, 2001. The subject of that ruling was merchanside similar to the sample you have submitted. The applicable subheading for the contact lens case will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trunks, suitcases. . . , spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; . . . . : Articles of a kind normally carried in the pocket or in the handbag: Other: Other.” The general column one duty rate is 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division