CBP Ruling F84881 — The tariff classification of a CD and cell phone carrying case from China.

Tariff classification

Headings: 4202

GRI rules applied: GRI 3

Product description

The item consists of a zippered compartment for the CD player that is sewn to two flat panels. The front of the zippered compartment is of textile material of man-made fiber. The remainder of #601438 (side, bottom gussets, rear panels of the zippered compartment and the two side panels) is of compact plastic sheeting. Pursuant to General Rule of Interpretation 3 (c), the case will be classified under the provision for plastic sheeting. The zippered compartment for the CD player has a small zippered opening for the headset wire. An adjustable strap of nylon webbing with a tuck lock closure is sewn to one panel and the fastening tuck lock closure is sewn to the other. A cell phone case secured by a flap with a tuck lock closure is sewn to one panel and a zippered pocket is sewn to the other. The bag is designed to be worn across the body.

CBP rationale

The applicable subheading for the #601438 will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, toiletry bags…with outer surface of sheeting of plastic or of textile materials…other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes.

Full text

NY F84881 April 5, 2000 CLA-2-42:RR:NC:341:F84881 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Ms. Ludene Murphree Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of a CD and cell phone carrying case from China. Dear Ms. Murphree: In your letter dated March 29th, 2000 you requested a tariff classification ruling. The sample submitted with your request, #601438, "men's quilted CD/phone sling" is a carrying case for a CD player and a cell phone. The item consists of a zippered compartment for the CD player that is sewn to two flat panels. The front of the zippered compartment is of textile material of man-made fiber. The remainder of #601438 (side, bottom gussets, rear panels of the zippered compartment and the two side panels) is of compact plastic sheeting. Pursuant to General Rule of Interpretation 3 (c), the case will be classified under the provision for plastic sheeting. The zippered compartment for the CD player has a small zippered opening for the headset wire. An adjustable strap of nylon webbing with a tuck lock closure is sewn to one panel and the fastening tuck lock closure is sewn to the other. A cell phone case secured by a flap with a tuck lock closure is sewn to one panel and a zippered pocket is sewn to the other. The bag is designed to be worn across the body. The applicable subheading for the #601438 will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, toiletry bags…with outer surface of sheeting of plastic or of textile materials…other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes. The rate of duty will be 18.6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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