The tariff classification of a DVD case with NXT speakers from China

NY J85794 June 23, 2003 CLA-2-42:RR:NC:3:341 J85794 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Sharon Roberson Logistics Analyst C/o Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a DVD case with NXT speakers from China Dear Ms. Roberson: In your letter dated June 3rd, 2003 you requested a tariff classification ruling. The sample submitted, identified as Model #DVS-1, is a combination DVD bag with NXT speakers that you indicate are inserted for use with a portable CD player. The padded case measures approximately 11”W x 9”H x 4”D and is constructed with an outer surface of man-made textile fabric. The front exterior of the item features two speakers and the back of the bag has a zippered pocket. A soft carrying handle is located on the top. The case is secured by a three-sided zippered enclosure. A rigid divider splits the item’s interior into two compartments. One compartment features two adjacent mesh pockets and several storage slots. The other interior compartment features a power pack and a zippered compartment to hold the speakers. The sample will be returned as requested. The applicable subheading for the DVD case with NXT speakers 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, of man-made fibers. The rate of duty will be 17.8 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