CLA-2.1B:CO:G07

Mr. David A. Eisen
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway 43rd Floor
New York, New York 10036-8901

RE: The tariff classification of two spectacle cases from Italy

Dear Mr. Eisen:

In your letter dated July 21, 1997, you requested a tariff classification ruling on behalf of Marchon Eyewear, Incorporated. Two samples were submitted for our examination.

The submitted samples identified are "Ulisse (2) Antico" and "Clipon-Antico," are eyeglass cases. Each of the cases has an outer surface of sheeting of plastic adhered to a textile fabric. The "Ulisse" case measures approximately 6 x 2 inches with an aluminum frame, a fold-over top closure and a fabric lined interior. The "Clipon" case measures approximately 5 x 2 inches and features one open side which allows for the insertion of a pair of spectacles. As requested, your samples are being returned herein.

The applicable subheading for the spectacle cases will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of sheeeting of plastic, of reinforced or laminated plastic. The rate of duty will be 12.1› per kg. +4.6%.

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.

Sincerely,

Jon A. Batt
Port Director
Detroit, Michigan