The tariff classification of carry case from China

N013989 July 16, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9036 Maria Nunez Celebrity International Inc. 80 Essex Avenue East Avenel, NJ 07001 RE: The tariff classification of carry case from China Dear Ms. Nunez: In your letter, which was received in this office on July 12, 2007, you requested a classification ruling. Your sample is being returned. Style VG2602 is a carry case constructed of 50% linen, 50% cotton textile material. It features one button closure and two interior pockets. It is designed to provide storage, protection, portability, and organization to diapers. We note that the fiber content of this case is a 50/50 blend.  Section XI, Note (2)A, Harmonized Tariff Schedule of the United States (HTSUS), states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those  which equally merit consideration. Therefore, since the item is a blend of 50% linen, 50% cotton, the case will be classified under the provision that occurs last – that is, linen fibers.             You have indicated in your letter that the fabric is a blend of 50% cotton/50% linen.  Items that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs and Border Protection to verify the actual weight of the component fibers.  Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject item. The applicable subheading for the carry case will be 4202.92.9036, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, of textile materials, other, other, other. The duty rate will be 17.6%. 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/. HTSUS 4202.92.9036 falls within textile category 870. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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