CLA-2-42:OT:RR:NC:N4:441 Vera Bradley Designs 12420 Stonebridge Road Roanoke, IN 46783 RE:    The classification of an AirPod case and a coin purse from Cambodia Dear Mr. Fields: In your letter dated April 3, 2024, you requested a tariff classification ruling. You have submitted samples, which will be returned to you under separate cover.  

This letter is part of a split ruling request. The other article will be covered in New York Ruling N339414. The AirPods case and the coin purse will be addressed herein.

The first article at issue, item number 29458-17867, which you referred to as the “Bag Charm for Airpods,” is an Airpod case constructed of 100% cotton textile material with a removable metal hook. It features one main compartment and a top zippered closure. The article is designed to contain one set of earbuds. It provides storage, protection, probability and storage to the earbuds. The case measures approximately 3 inches (H) x 2.5 inches (L) x 0.5 inches (D).

The second article at issue, item number 39737-18336, which you referred to as the “Heart Bag Charm” is a heart shaped coin purse constructed with an outer surface of 100% polyurethane (PU) plastic sheeting that is reinforced with a textile material. It features one main compartment and a top zippered closure. The article has one permanently attached round metal ring on the side. The coin purse is designed to provide protection, portability, storage, and organization to coins and other small articles. It measures approximately 3.5 inches (H) x 4.5 inches (L) x 0.5 inches (D). The applicable subheading for the AirPod case will be 4202.92.6091, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, with outer surface of sheeting of plastics or of textile materials, of cotton, other. The general rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the coin purse will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The general rate of duty will be 12.1¢/kg + 4.6 percent ad valorem.

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 the World Wide Web at https://hts.usitc.gov/current.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 

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 [email protected].

Sincerely,

Steven A. Mack Director National Commodity Specialist Division