CBP Ruling N110696 — The tariff classification of MP3 player case from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 2(b)

Product description

Your sample will be returned to you. The submitted sample is a case for a generic MP3 player. It is constructed with an outer surface of plastic sheeting material. The case opens like a book. On one side it has a mess pocket for the device. On the other side there is a second pocket which is specially designed to contain a specific speaker. The case will be imported with the speaker. The case and speaker are considered to be a composite good for tariff purposes. In situations in which containers of Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), incorporate electrical devices in their design, Customs and Border Protection (CBP) has consistently held that the 4202 component imparts the essential character to the article as a whole. HQ 968051, dated June 9, 2006, noted. As such, essential character of the subject merchandise is imparted by the case, General Rule of Interpretation 2(b) noted.

CBP rationale

The applicable subheading for the case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and case, of plastic sheeting or of textile materials, other, other, other, other.

Full text

N110696 July 12, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Marlene Collins Liz Claiborne, Inc. HQ2 7th Floor One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of MP3 player case from China Dear Ms. Collins: In your letter dated June 14, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The submitted sample is a case for a generic MP3 player. It is constructed with an outer surface of plastic sheeting material. The case opens like a book. On one side it has a mess pocket for the device. On the other side there is a second pocket which is specially designed to contain a specific speaker. The case will be imported with the speaker. The case and speaker are considered to be a composite good for tariff purposes. In situations in which containers of Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), incorporate electrical devices in their design, Customs and Border Protection (CBP) has consistently held that the 4202 component imparts the essential character to the article as a whole. HQ 968051, dated June 9, 2006, noted. As such, essential character of the subject merchandise is imparted by the case, General Rule of Interpretation 2(b) noted. The applicable subheading for the case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and case, of plastic sheeting or of textile materials, other, other, other, other. 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

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