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

Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of carrying cases from China

Dear Mr. Gomez:

In your letter dated November 26, 2008 on behalf of Performance Designed Products, you requested a classification ruling. The samples which you submitted are being returned to you.

Styles N7355 and N7291 are carrying cases constructed with an outer surface of man-made textile material. The cases are designed to provide organization, portability, storage, and protection the Nintendo DS Lite, six game cards and two styluses. The interior of the cases have elastic bands sized to keep the Nintendo DS Lite and its accessories in place. The cases have a flap with magnetic closures. Style N7355 has a permanently attached wrist strap. Both styles measure approximately 5.75” (W) x 4” (H) x 1” (D).

In your letter, you suggest subheading 9902.11.90 Harmonized Tariff Schedule of the United States (HTSUS), which provides for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of headings 9503 or 9504, HTSUS. However, chapter 95, Note 1(d), HTSUS excludes all containers of heading 4202, HTSUS from classification in chapter 95, HTSUS. Styles N7355 and N7291 are similar to the cases and containers of heading 4202, HTSUS and therefore excluded from chapter 95, HTSUS.

The applicable subheading for styles N7355 and N7291 will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% 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/.

HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 classification Heading 4202, contact National Import Specialist Vikki Lazaro at (646) 733-3041. If you have any questions regarding classification within 9911.90, HTSUS please contact James (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division