CLA-2-42:RR:NC:TA:341 I84047
Ms. Sharon Roberson
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503
RE: The tariff classification of a “PDA” palmtop personal computer case from China.
Dear Ms Roberson:
In your letter dated June 25, 2002, you requested a tariff classification ruling for a “PDA” palmtop personal computer case.
The sample submitted is identified as model #PLT-4. The item is a small handheld carrying case specially shaped and fitted to contain a personal digital assistant (PDA) device. It is manufactured with an exterior surface of imitation “Koskin leather” plastic sheeting. The front interior wall of the case features an elastic strap, which secures a “Post-it” note pad. The case measures approximately 5 ¼” x 3 ¾” x 1 ½” and it is secured by means of a flap with a hook and loop fastener. Your sample is being returned as requested.
The applicable subheading for the “PDA” case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.1 percent ad valorem.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division