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

Francine Ramsey
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of an eyeglass case with contact lens case and accessories from China

Dear Ms. Ramsey:

In your letter dated October 14, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Style 71436 is an eyeglass case constructed with an outer surface of iron. The case has hinged lids and is comprised of two separate stacked compartments that form one case. One compartment is designed to hold a pair of eyeglasses, while the other holds a pair of contact lens. The interior of each compartment is covered with a flocked textile material. The compartment for the contact lens is fitted with a removable molded plastic contact lens case, plastic thongs, and two plastic bottles for solution. This compartment also has a permanently attached mirror. It measures approximately 3” (W) x 6.25” (L) x 1.75” D.

For classification purposes, the eyeglass/contact lens case and accessories are considered to be a set. They are designed to meet a particular need or carry out a specific activity.

The applicable subheading for the double eyeglass/contact lens case will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 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