CLA-2-42:OT:RR:NC:N4:441
Marlin J. Baker, Jr.
Phoenix International Freight Services, Ltd.
25991 Northline Commerce Drive, Suite 514
Taylor, MI 48180
RE: The tariff classification of a cell phone case from China
Dear Mr. Baker:
In your letter dated September 23, 2009, you requested a tariff classification ruling on behalf of your client, Fonegear, LLC. Your sample will be returned.
Style M26 is a cell phone case constructed with an outer surface of 80% cotton and 20% polyester textile material. The case has a single compartment that is specially fitted, shaped, and intended to provide the useful functions of organization, portability, storage, and protection to a cell phone. It has a magnetic flap closure and a clip on the back. It measures approximately 3” (W) x 4.5” (L) x 1” (D).
The applicable subheading for style M26 will be 4202.92.6091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bags and containers, with outer surface of textile materials, of cotton, other. The duty rate will be 6.3 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