CLA-2-42:RR:NC:TA:341 C83714

Mr. Harvey A. Isaacs
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036-8901

RE: The tariff classification of a "Calvin Klein" eyeglass case from China.

Dear Mr. Isaacs:

In your letter dated January 22, 1998, on behalf of Marchon Eyewear, Inc., Marcolin USA, Inc., and Rothandberg, Inc., you requested a tariff classification ruling for a "Calvin Klein" eyeglass case.

The sample submitted, no style number indicated, is a "Calvin Klein" eyeglass case manufactured with an exterior surface of plastic sheeting which is reinforced with a textile backing. The case measures approximately 6 1/4"(L) x 3"(W) with a zippered closure. Your sample is being returned as you requested.

The applicable subheading for the eyeglass case of reinforced plastic sheeting 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 in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 percent ad valorem.

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 Kevin Gorman at 212-466-5893.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division