F86845 F8 Ruling Active

The tariff classification of a cell phone case from Italy.

Issued May 11, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.91.0090

Headings: 4202

Product description

A style number was not included with your request. The case is made of 100% leather with two windows of clear vinyl on the front. The top opening is secured by a front flap with a hook and loop closure. A clip covered with leather is permanently attached to the rear of the case that allows for attachment to one's belt.

CBP rationale

The applicable subheading for the leather cell phone case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of leather, of composition leather or of patent leather.

Full text

NY F86845 May 11, 2000 CLA-2-42:RR:NC:341:F86845 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Mr. Fritz Kraemer Aqua-Gulf Customs 600 West Hillsboro Blvd. Deerfield Beach, FL 33441 RE: The tariff classification of a cell phone case from Italy. Dear Mr. Kraemer: In your letter dated May 1st, 2000 you requested a tariff classification ruling. The sample submitted with your request is a case that is specially shaped and fitted to hold a cell phone. A style number was not included with your request. The case is made of 100% leather with two windows of clear vinyl on the front. The top opening is secured by a front flap with a hook and loop closure. A clip covered with leather is permanently attached to the rear of the case that allows for attachment to one's belt. The applicable subheading for the leather cell phone case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of leather, of composition leather or of patent leather. The rate of duty will be 4.5% 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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