The tariff classification of a carrying case from China

N137917 January 7, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Jean Lee JWIN Electronics 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of a carrying case from China Dear Ms. Lee: In your letter, which was received in our office on December 14, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Item ISS802 is a carrying case for a Samsung Galaxy tablet. It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is specially shaped and fitted for the device. The case also provides organization, storage, portability, and protection to the device. The case secures by means of a hidden magnetic located on the flap. In the closed position, it measures approximately 5” (W) x 8” (L) x 0.5” (D). The applicable subheading for the carrying case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, 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