CLA-2-42:RR:NC:N3:341 H82954
Mr. Steve Chang
Deltamax Customs Service, Inc.
10834 S. La Cienega Blvd.
Inglewood, CA 90304
RE: The tariff classification of a fitted container from China.
Dear Mr. Chang:
In your letter dated June 22nd, 2001, you requested a ruling on behalf of Global Components Corp. on tariff classification.
The sample submitted with your request is identified as “Lifescan Universal Case”. The item is a fitted container made up to contain the “Lifescan” Blood Glucose monitoring system. It is manufactured of imitation leather of embossed fabric-backed plastic sheeting. The plastics form the exterior surface. The case is secured by a zip-around closure.
The applicable subheading for this product is 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…of sheeting of plastic…other. The general rate of duty will be 18.3 percent ad valorem.
However, this product is eligible for duty-free treatment under a secondary classification, subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTS), which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for the use in the foregoing articles, other. The general rate of duty will be free.
This assumes on that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, other than the blind, free of duty, (if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce from ITA-362P).
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 212-637-7091. For questions regarding HTS subheading 9817.00.96, contact National Import Specialist Jim Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division