CLA-2-42:OT:RR:NC:N3:341
Don Soekland
Lowepro
1003 Gravenstein Hwy. North
Suite 200
Sebastopol, CA 95472
RE: The tariff classification of non-rigid molded silicone camera sheath from China
Dear Mr. Soekland:
In your letter dated September 19, 2008 you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
A style number was not provided for the sample submitted. It is a camera sheath constructed of non-rigid molded silicone. It is specially fitted for a digital camera and designed to provide maximum protection from impact and abrasion while allowing full access to all the features the camera possesses.
In your letter, you suggest classification under subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other articles of plastics, other. You also suggest classification under subheading 9006.91.0000, HTSUS, which provides for parts and accessories for photographic cameras. This provision is limited to parts and accessories for film cameras, not digital cameras. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The camera sheath is more specifically classified under heading 4202, HTSUS.
The applicable subheading for the non-rigid molded silicone camera sheath will be 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, other, other. The rate of duty will be 20 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