The tariff classification of a carrying case from China

N050520 February 27, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a carrying case from China Dear Ms. Mayard: In your letter dated January 27, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the sample submitted. It is a carrying case for baby food jars. It is constructed of neoprene that is covered entirely on the outer surface with a man-made textile material. The exterior surface constituent material of the case is the man-made fiber. The carrying case is designed to provide storage, protection, portability, and organization to its contents. It is tubular in shape with a nylon zipper closure. The exterior has a pocket with a hook-and-loop closure for a baby spoon. It measures 12” (L) and 2 inches in diameter. The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% 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