CLA-2-42:RR:NC:TA:341 L87142

Mr. Alfredo Camacho
Memorex Products, Inc.
17777 Center Court Dr., Ste 800
Cerritos, CA 90703

RE: The tariff classification of a “Play Station” Carrying Case from China.

Dear Mr. Camacho:

In your letter dated August 23, 2005, you requested a tariff classification ruling for a “Play Station” Carrying Case.

A sample of style 3202-7633 “PSP Nylon Cruiser Case” has been submitted. The item is a specially fitted carrying case designed to contain a small “Play Station” device. It is manufactured with an exterior surface of 100% nylon man-made fiber textile material. It measures approximately 7”(H) x 4 (W) x 2 “(D). It is secured by means of a textile zippered closure on three sides of the case. The item is designed to be worn on the belt or carried on the shoulder.

You have proposed classification within the tariff provision 9504.90.9080, HTSUSA, which provides in part, for “Other parts and accessories of arcade articles”. However, the carrying case is a specially shaped and fitted container of a kind provided for in HTS 4202, and is more specifically provided for in that heading. The useful functions as a carrying case designed to provide storage, protection, organization and portability to personal effects is greater than any play value the item may have and HTS 4202 is more specific than “accessories” of HTS 9504.

The applicable subheading for style 3202-7633 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… camera cases, musical instrument cases and similar containers, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty 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