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

David A. Stetkiewicz
Spoontiques, Inc.
111 Island Street
Stoughton, MA 02072

RE: The tariff classification of eyeglass case from China

Dear Mr. Stetkiewicz:

In your letter dated November 3, 2009, you requested a tariff classification ruling. Your sample is being retained by our office.

Style 13625 is an eyeglass case constructed of a steel base covered on the outer surface with a man-made textile material. It is of a clam-shell construction with a hinged lid. The case has a main compartment that is designed to store and protect one pair of eyeglasses. It measures approximately 6.5” (L) x 1” (H) x 2.5” (D). The case is imported with a cleaning cloth constructed of man-made textile material. The eyeglass case and cleaning cloth are considered a set for tariff purposes, with the eyeglass case imparting the essential character.

The applicable subheading for style 13625 will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 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