The tariff classification of a cellular telephone case from China

N056003 April 7, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9036 Laura Lyons Palm, Incorporation 950 W. Maude Avenue Sunnyvale, CA 94085 RE: The tariff classification of a cellular telephone case from China Dear Ms. Lyons: In your letter dated March 20, 2009, you requested a tariff classification ruling. The sample will be returned as requested. The item you referred to as “Palm 34599WW” is a cell phone case constructed of 100% wool textile material. It is a slip-on case specially fitted, shaped and intended to provide the useful functions of organization, portability, storage, and protection to a cell phone. It measures approximately 3” (W) x 4.5” (L) x 0.25” (D). The applicable subheading for cell phone 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. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division