CLA-2-42:RR:NC:N3:341

Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
Williston, VT 05495

RE: The tariff classification of an eyeglass case from China

Dear Ms. Ramsey:

In your letter dated July 12, 2007, you requested a tariff classification ruling.

The sample submitted is identified as style 71180. It is a double eyeglass case constructed with an outer surface of 100% leather. The case is designed to hold two pairs of eyeglasses. It features two separate compartments with zippered openings at each end. The compartments are lined with a polyester textile fabric. The exterior of the case has a zippered pocket on the front and a two inch clip on the back. It measures approximately 6.75” (W) x 3.5” (H). The case is being retained by this office as an official sample.

The applicable subheading for the eyeglass case will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather, or of patent leather, other. The rate of duty will be 8% 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division