The tariff classification of a iPod carrying case from China

NY M87012 October 24, 2006 CLA-2-42:RR:NC:N3:341 M87012 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Yocasta Pena Best Brands Home Products 20 West 33rd Street, 5th Floor New York, NY 10001 RE: The tariff classification of a iPod carrying case from China Dear Ms. Pena: In your undated letter, which was received in this office on September 25, 2006, you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample is an iPod case identified as style GG9314. It is wholly constructed of molded plastic. It is a handheld case specially shaped and fitted for an iPod device. It features a circular font opening and a detachable lid. It measures approximately 2½”(W) x 4¼”(H) x 1/2”(D). The applicable subheading for the iPod case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases. The rate of duty will be 20% 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division