CLA-2:CO:R:C:G 087261 SR

Mr. John Montoya
Import/Export Specialist
Canon U.S.A., Inc.
One Canon Plaza
Lake Success, NY 11042-1113

RE: Modification of HRL 083860 issued April 24, 1989; camera case

Dear Mr. Montoya:

Headquarters Ruling Letter (HRL), 083860, dated April 24, 1989, classified a camera case under subheading 4202.12.8030, HTSUSA. Upon further review of this issue we have determined that this ruling is incorrect.

Pursuant to 19 CFR 177.9(d), HRL 083860 is modified in the following respect. The correct classification the camera case is subheading 4202.92.9020, HTSUSA, which provides for camera cases, other, with outer surface of plastic sheeting or of textile materials, other, other, with outer surface of textile materials, other, of man-made fibers. The textile category and the duty rate remain the same. The textile category is 670, and the rate of duty is 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division