The tariff classification of eyeglass cases from China

N085098 December 17, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000, 9004.10.0000 Frank Capito Dioptics Medical Products 125 Venture Drive San Luis Obispo, CA 93401 RE: The tariff classification of eyeglass cases from China Dear Mr. Capito: In your letter dated November 17, 2009, you requested a tariff classification ruling. Your samples will be returned. The item you refer to as the “Draw String Pouch” is a case for sunglasses. In your letter, you state the case will be imported both on its own and with a pair of sunglasses. The case is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of textile material. The case is designed to provide storage, protection, organization, and portability to its contents. It has a main compartment without any additional features and secures with a drawstring closure. The case measures approximately 4” (W) x 7.5” (L). The applicable subheading for the “Draw String Pouch,” when imported on its own, will be 4202.32.1000, Harmonized Tariff Schedule of the United States (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 plus 4.6 percent ad valorem. The applicable subheading for the sunglasses and drawstring pouch, when imported together in equal numbers, will be 9004.10.0000, HTSUS, which provides for spectacles, goggles, and the like, corrective, protective or other; sunglasses. The rate of duty will be 2 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