The tariff classification of a cell phone case from China

NY M85976 September 15, 2006 CLA-2-42:RR:NC:N3:341 M85976 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ted Pascador Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, Mi 48180-7938 RE: The tariff classification of a cell phone case from China Dear Mr. Pascador: In your letter dated Aug. 16, 2006, you requested a tariff classification ruling on behalf of your client United Global Sourcing, Inc. of Troy, MI. The sample will be returned as requested. You submitted a cell phone case that you state is made of 100% leather with a PVC coated front. A nylon mesh joins the front and back. The interior is lined with a brushed textile fabric. It measures 4” x 2½” x 1”. A belt clip and a snap loop are on the back. A college sports logo is embossed onto the front. The essential character of the item is imparted by the plastic (PVC). The applicable subheading for the cell phone case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 341 at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division