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

Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of tablet cases from China

Dear Ms. Kobs:

In your letter dated June 29, 2012, you requested a tariff classification ruling. Your samples are being returned to you.

Style HBG4162-17 is a bi-fold tablet case constructed with an outer surface of polyurethane plastic sheeting. One side of the interior of the case is fitted to hold a tablet device. The other side has several credit card slots, a transparent window for identification, and a wide pocket for paper currency, receipts or other small documents. It has a snap closure. It measures approximately 5.75” (W) x 7.75” (H) x .75” (D).

Style HBG4162-40 is a bi-fold tablet case constructed of polyethylene that is covered on the outermost surface with man-made textile material. The man-made textile material is the constituent outer surface material of the case. One side of the interior of the case is fitted to hold a tablet device. The other side has several wide pockets for documents or other personal effects. It has a snap closure. It measures approximately 8” (W) x 10” (H) x .5” (D).

The applicable subheading for style HBG4162-17 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other bags and containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, other. The duty rate will be 17.6% ad valorem.

The applicable subheading for style HBG4162-40 will be 4202.92.9026, 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,

Thomas J. Russo
Director
National Commodity Specialist Division