CLA-2-42:OT:RR:NC:N4:441
Patrick Hennessey
BDA-Bensussen Deutsch & Associates
15525 Woodinville Redmond RD NE
Woodinville WA 98072
RE: The tariff classification of game cases from China
Dear Mr. Hennessey:
In your letter dated January 27, 2011, you requested a tariff classification ruling. Your samples will be returned to you.
Style CPCA051079-89 is a fitted case for a handheld PlayStation Portable (PSP) gaming system. The case is constructed with an outer surface of man-made textile materials. It is designed to provide storage, protection, portability and organization to one device. It measures approximately 7.5” (W) x 4” (H) x 1.5” (D). It has the words “PSP Playstation Portable” permanently etched on the front panel.
Style CPKW079117-01 is a fitted case for a handheld Nintendo DS Lite gaming system. The case is constructed with an outer surface of man-made textile materials. It is designed to provide storage, protection, portability and organization to one device. It measures approximately 6” (H) x 3.5” (W) x 1” (D). It has a molded plastic emblem with the words “Nintendo DS” permanently attached to the front of the case.
The applicable subheading for the game cases with outer surface of man-made textile materials will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, with outer surface of textile materials, other, of man-made textiles. The general rate of duty is 17.6 percent ad valorem.
With regard to the applicable rate of duty, styles CPCA051079-89 and CPKW079117-01 are also provided for in Heading 9902, HTSUS. By virtue of legislative action, subheading 9902.11.90 provides for a temporary reduction in the rate 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
Heading 9503 or 9504, or educational toys or devices of heading 8543. Styles CPCA051079-89 and CPKW079117-01 meet the prerequisites of this tariff provision. Accordingly, they are entitled to beneficial treatment under subheading 9902.11.90, HTSUS. The rate of duty is free.
Style CPCA071916-89 is a fitted case for a handheld PlayStation Portable (PSP) gaming system. The case is constructed with an outer surface plastic sheeting material. It is designed to provide storage, protection, portability and organization to one device. It measures approximately 6.5” (W) x 4.5” (H) x 1” (D). It has the words “Nintendo DS XL” etched on the interior of the case.
The applicable subheading for Style CPCA071916-89 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, other. The general rate of duty is 17.6 percent ad valorem.
Style CPCA071916-89 does not have a logo or other descriptive information on the exterior of the case and as such does not meet the prerequisites for classification under subheading 9902.11.90. The general rate of duty will apply.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on style CPCA072122-89. Your request for a classification ruling should include a more specific breakdown of the components of the article. Is the front of the case the rubber component? If yes, please state they type of rubber. If the front component is plastics, please state if it is molded plastic or if it is a sheet of thermoformed plastics. Provide the step-by-step process of how the front component was formed. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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