CLA-2-42:OT:RR:NC:N4:441
David Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of a carrying case from China
Dear Mr. Gomez:
In your letter dated August 27, 2009, you requested a tariff classification ruling on behalf of Performance Designed Products. Your samples will be returned.
Style M9NL012 is a carrying case constructed with an outer surface of man-made textile material. The case is designed to provide organization, portability, storage, and protection to personal effects. It has a textile-lined storage compartment with an open mesh pocket on the side-wall. The case secures with a plastic zipper closure with a clip at the top and a webbed strap on the back exterior. It measures approximately 4” (W) x 7.5” (L) x 2” (D).
In your ruling request, you suggest that style M9NL012 qualifies for duty free treatment under 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, style M9NL012 is a generic case that could be used for any number of articles. It is not specially shaped or fitted for a particular electronic toy or game. Thus, it does not qualify for duty free treatment under subheading 9902.11.90, HTSUS.
The applicable subheading for M9NL012 will be 4202.92.9026, HTSUS, which provides, other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 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