The tariff classification of an ActiV.A.C.® carrying case from Mexico.

N158157 April 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Tom McKown Forum Industries, Inc. 1903 Hormel San Antonio, TX 78219 RE: The tariff classification of an ActiV.A.C.® carrying case from Mexico. Dear Mr. McKown: In your letter dated March 28, 2011, you requested a tariff classification ruling. A sample was provided. The submitted sample is a carrying case designed to accommodate an electro-medical device. The carrying case is constructed with an outer surface of man-made textile material. The carrying case features a flap that opens vertically, thus allowing a user to access the device within the case. When closed, the flap covers the entire front exterior of the case and secures with a hook-and-loop closure. The case measures approximately 7” (W) by 9” (H) in the closed position, and 7” by 17” in the open position. The case includes an adjustable black strap measuring 42.5”, thus allowing a user to wear the case over their shoulder. In your submission you suggest classifying the carrying case in HTSUS 9018.90.7580, which provides for "other" electro-medical instruments and appliances and parts and accessories thereof. You argue that the carrying case, which is designed to transport the KCI ActiV.A.C.® Therapy System, has been specially fitted to accommodate the device, and should be classified as an accessory to the ActiV.A.C.®. (V.A.C. stands for Vacuum Assisted Closure.) While the ActiV.A.C.® would be considered an electro-medical instrument or appliance of Heading 9018 (a similar device was discussed in New York Ruling Letter N127067, dated November 8, 2010, which you reference in your submission), Customs has long held the position that separately imported carrying cases for articles of Chapter 90 are not classifiable under the provision for accessories. Headquarters Ruling Letter 965620, dated September 5, 2002, determined that a carrying case for a defibrillator was not classifiable in Chapter 90 as an accessory to the device, even though it was specially designed to accommodate that specific device. A similar conclusion was reached in Headquarters Ruling Letter 964614, dated August 21, 2001, where it was determined that the carrying case for a diabetes monitoring system was not classifiable in Chapter 90. In light of these decisions, the carrying case covered by your ruling would not be classified in Heading 9018 as an accessory to the ActiV.A.C.®. The applicable subheading for the ActiV.A.C.® carrying case 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 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