N155501 N1 Ruling Active

The tariff classification of a laptop sleeve and a camera case from China

Issued April 19, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9026

Headings: 4202

Product description

Your sample will be returned to you. Style 9005167 consists of a laptop sleeve and a camera case. Both items are constructed of a neoprene base that is completely covered on the outer surface with a man-made textile material. The laptop sleeve is specially shaped and fitted to contain one laptop computer. It is designed to provide storage, protection, organization and portability to a laptop. It has a main storage compartment, a zipper closure at the top and two short webbed carrying handles. The case measures approximately 14.5” (L) x 12” (H). The camera case is also designed to provide storage, protection, portability and organization to its contents. It measures approximately 4.5” (L) x 3” (H). Although the articles are imported together they are not considered to be a set for tariff purposes.

CBP rationale

The applicable subheading for the camera case and laptop sleeve will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials.

Full text

N155501 April 19, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA17105 RE: The tariff classification of a laptop sleeve and a camera case from China Dear Ms. Aldinger: In your letter dated March 16, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 9005167 consists of a laptop sleeve and a camera case. Both items are constructed of a neoprene base that is completely covered on the outer surface with a man-made textile material. The laptop sleeve is specially shaped and fitted to contain one laptop computer. It is designed to provide storage, protection, organization and portability to a laptop. It has a main storage compartment, a zipper closure at the top and two short webbed carrying handles. The case measures approximately 14.5” (L) x 12” (H). The camera case is also designed to provide storage, protection, portability and organization to its contents. It measures approximately 4.5” (L) x 3” (H). Although the articles are imported together they are not considered to be a set for tariff purposes. The applicable subheading for the camera case and laptop sleeve will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate 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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