CBP Ruling N047915 — The tariff classification of a spectacle case from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 1

Product description

You submitted three versions of style number 125780. It is a spectacle case constructed with an outer surface of plastic sheeting that is reinforced with textile material. The case is intended to hold a single pair of eyeglasses and the interior is fitted with a flocked insert. It is similar to a clam-shell design in that it has a hinged lid and snaps closed. The case measures approximately 2.25” (W) x 6.25” (L) x 1” (D). In your letter, you suggest subheading 4202.32.2000 Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Because the plastic sheeting material is reinforced, the spectacle case is more specifically classified under subheading 4202.32.1000.

CBP rationale

The applicable subheading for the eyeglass case will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics.

Full text

N047915 December 31, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23462 RE: The tariff classification of a spectacle case from China Dear Ms. Albertini-Bond: In your letter dated December 19, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. You submitted three versions of style number 125780. It is a spectacle case constructed with an outer surface of plastic sheeting that is reinforced with textile material. The case is intended to hold a single pair of eyeglasses and the interior is fitted with a flocked insert. It is similar to a clam-shell design in that it has a hinged lid and snaps closed. The case measures approximately 2.25” (W) x 6.25” (L) x 1” (D). In your letter, you suggest subheading 4202.32.2000 Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Because the plastic sheeting material is reinforced, the spectacle case is more specifically classified under subheading 4202.32.1000. The applicable subheading for the eyeglass case will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% 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

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