The tariff classification of carrying case for a PDA device from China and/or Vietnam.

NY I87754 October 21, 2002 CLA-2-42:RR:NC:TA:341 I87754 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Ms. Sharon Roberson Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of carrying case for a PDA device from China and/or Vietnam. Dear Ms. Roberson: In your letter dated October 10, 2002, you requested a tariff classification ruling for a carrying case for a PDA device. The sample submitted is identified as Model # “PDA Case Team 2000”. The item is a carrying case designed to hold and protect a handheld personal Digital Assistant (PDA). It is manufactured with an exterior surface of man-made fiber textile material. The case features a front mesh pocket that is attached to a plastic clip cord to hold it into place, and a plastic belt clip on the rear exterior. The case measures approximately 7 ½”(H) x 4”(W) with 1 1/2” gussets. Your sample is being returned as requested. The applicable subheading for the PDA carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 18.1 percent 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