CLA-2-42:OT:RR:NC:N4:441

Christopher Bodmer
Gator Group
8440 Warner Drive, Suite B
Culver City, CA 90232

RE: The tariff classification of a laptop case from China

Dear Mr. Bodmer:

In your letter dated April 29, 2009, you requested a tariff classification ruling. Your sample will be retained by our office.

Your sample was submitted without a style number. The item is a laptop case constructed of neoprene material that is sandwiched between two layers of man-made textile material. The outer surface constituent material is the man-made textile. The case measures approximately 13" (W) x 10" (H) x 1.0" (D). It features one main storage compartment with a textile lining and a zippered closure at the top. The case is designed and marketed to provide storage, portability and organization to a laptop computer.

The applicable subheading for the laptop case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate 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/.

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