The tariff classification of an iPod/MP3 carrying case with speaker from China.

NY M86075 September 20, 2006 CLA-2-42:RR:NC:N3:341 M86075 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an iPod/MP3 carrying case with speaker from China. Dear Mr. Crago: In your letter dated Aug. 17, 2006, you requested a tariff classification ruling. You submitted a sample of a carrying case, which you refer to as item C017GA00983. The carrying case is of a clamshell design and constructed with an outer surface of a sheeting of plastic. One side contains a speaker that plays through an opening on the front. The other side is lined with textile fabric and contains a mesh pocket. The case has an adjustable, removable shoulder strap. Your sample is being returned as requested. The applicable subheading for the iPod/MP3 carrying case with speaker system 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 textile materials or of a sheeting of plastic, other. The duty rate 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