L88663 L8 Ruling Active

The tariff classification of a Cell Phone Case with Rhinestones from China.

Issued November 21, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

The item is a kit consisting of a cell phone case and a small quantity of imitation rhinestones. The cell phone case is wholly of a sheeting of plastics. The rhinestones are intended to form the owner’s monogram.

Full text

NY L88663 November 21, 2005 CLA-2-42:RR:NC:TA:341 L88663 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Kris Spurbeck Target Custom Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of a Cell Phone Case with Rhinestones from China. Dear Mr. Spurbeck: In your letter dated November 10, 2005, on behalf of Target Stores, you requested a tariff classification ruling for a Cell Phone Case with Rhinestones. A sample of style AAX61 “Cell Phone Case Plus Rhinestones” has been submitted. The item is a kit consisting of a cell phone case and a small quantity of imitation rhinestones. The cell phone case is wholly of a sheeting of plastics. The rhinestones are intended to form the owner’s monogram. The applicable subheading for the Cell Phone Case with Rhinestones will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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

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