CBP Ruling N073625 — The tariff classification of a carrying case for a mouth guard from China

Tariff classification

Headings: 4202

Product description

Your sample will be retained by our office. Style 102C is a carrying case constructed of injection molded plastic. The case is a specially shaped and fitted container for a mouth guard. It is designed to provide storage, protection, portability, and organization to a mouth guard when not in use. It features one main storage compartment with a flip-top opening that snaps shut. At the top of the case, there is a plastic loop with a metal carabineer clip that attaches to an article of clothing or an athletic bag. It measures approximately 3” (W) x 3” (L) x 0.5” (D). In your letter, you suggest classification under 3926.90.9980 Harmonized Tariff Schedule of the United States (HTSUS) and 9506.99.6080, HTSUS. Classification within heading 3926, HTSUS, is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in heading 4202, HTSUS. Goods of Heading 4202, HTSUS, are similarly excluded from Chapter 95 by virtue of Chapter Note 1(d). Thus, items described in heading 4202, HTSUS, are precluded from classification in any of the provisions of Chapters 39 or 95.

CBP rationale

The applicable subheading for style 102C will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other.

Full text

N073625 September 16, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Gordon C. Anderson C.H. Robinson Worldwide, Inc. 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of a carrying case for a mouth guard from China Dear Mr. Robinson: In your letter dated August 24, 2009, you requested a tariff classification ruling on behalf of your client, Shock Doctor, Inc. Your sample will be retained by our office. Style 102C is a carrying case constructed of injection molded plastic. The case is a specially shaped and fitted container for a mouth guard. It is designed to provide storage, protection, portability, and organization to a mouth guard when not in use. It features one main storage compartment with a flip-top opening that snaps shut. At the top of the case, there is a plastic loop with a metal carabineer clip that attaches to an article of clothing or an athletic bag. It measures approximately 3” (W) x 3” (L) x 0.5” (D). In your letter, you suggest classification under 3926.90.9980 Harmonized Tariff Schedule of the United States (HTSUS) and 9506.99.6080, HTSUS. Classification within heading 3926, HTSUS, is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in heading 4202, HTSUS. Goods of Heading 4202, HTSUS, are similarly excluded from Chapter 95 by virtue of Chapter Note 1(d). Thus, items described in heading 4202, HTSUS, are precluded from classification in any of the provisions of Chapters 39 or 95. The applicable subheading for style 102C will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other. 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

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