CLA-2-42:RR:NC:TA:341 L82701

Mr. Ron Sachs
Jacob Ash Holdings, Inc.
301 Munson Avenue
McKees Rocks, PA 15136

RE: The tariff classification of carrying cases from China.

Dear Mr. Sachs:

In your letter dated February 17, 2005, you requested a classification ruling for carrying cases.

You have submitted five samples with your request. No style numbers were submitted. The items are specially fitted cases designed to hold, protect and transport cell phones, GPS, walkie-talkies and cameras. The camera case is manufactured with an exterior surface of nylon man-made textile material. The other four cases are manufactured of neoprene wholly covered on the exterior surface with man-made fiber textile materials. The cases range in size from approximately 4 ½”(W) x 5”(H) x 1”(D) to 5 ½”(W) x 5”(H) x 2”(D). Each case is secured by means of either a flap with hook and loop fastener and/or zippered closure.

The applicable subheading for the carrying cases will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, camera cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division