The tariff classification of a contact lens case from China

N321567 October 13, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.39.9000; 9903.88.03 Lily C. Fang Shanghai Care US Medical Product Co., LTD NO. 10, West Chenchuan Road Baoshan District Shanghai 200949 China RE: The tariff classification of a contact lens case from China Dear Ms. Fang: In your letter dated September 15, 2021, you requested a tariff classification ruling on behalf of your client, Dollar General Global Sourcing (Shenzhen) Ltd. Photographs were submitted in lieu of a sample. The article at issue, item FDA 510K, is a contact lens case constructed of molded plastics. The case is designed, shaped, and fitted to provide storage, protection, organization, and portability to one pair of contact lens. It has two twist-off caps. The article is a form of a spectacle case. The applicable subheading for the contact lens case will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.39.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.39.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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