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H87464 H8 Ruling Active

The tariff classification of zippered custom cases from China

Issued January 22, 2002 by U.S. Customs and Border Protection.

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H8 H87464 (January 22, 2002)

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

The exterior surface is polyvinyl chloride (PVC) sheeting. The interior material of the case appears to be affixed to a cardboard backing. The interior is designed to hold a PDA and is appointed with various pockets for business cards, a pen and other related business items. The internal pad of paper is shipped with the PDA case. The sample will be returned as requested.

CBP rationale

The applicable subheading for the zippered custom cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for cases with outer surface of sheeting of plastic, other, other, other, other.

Full text

NY H87464 January 22, 2002 CLA-2-42:RR:NC:3:341 H87464 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Kurt T. Mann President/Licensed Customs Broker Mann International Services, Inc. P.O. Box 612085 AMF D/FW Airport, TX 75261-2085 RE: The tariff classification of zippered custom cases from China Dear Mr. Mann: In your letter dated January 10th, 2001 you requested a tariff classification ruling. The request is on behalf of ROI Solutions, Inc. The sample submitted is identified as a zippered custom case designed to carry a Personal Digital Assistant (PDA). The exterior surface is polyvinyl chloride (PVC) sheeting. The interior material of the case appears to be affixed to a cardboard backing. The interior is designed to hold a PDA and is appointed with various pockets for business cards, a pen and other related business items. The internal pad of paper is shipped with the PDA case. The sample will be returned as requested. The applicable subheading for the zippered custom cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for cases with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 18.1% 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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