CBP Ruling N178656 — The tariff classification of a carrying case from China

Tariff classification

Headings: 4202

Product description

Your sample will be returned. Style number 10527-2 is a padded carrying case constructed of polyester textile material that is laminated on the outer surface with plastic sheeting. The case is designed to provide storage, protection, organization and portability to a rheumatoid arthritis prescription drug, the product literature, a molded case, and other related items during travel. The case has a main compartment with a faux suede textile lining and an open pocket on the underside of the lid with an overlapping plastic window for identification. The case has a zipper closure along three sides and has a webbed carrying handle. The case measures approximately 7.5” (W) x 10” (L) x 3.5” (D). In your letter, you suggest classification under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of Heading 4202, HTSUS. The case is akin to the articles of Heading 4202 in that it is designed to store, protect, organize, and transport its contents. As such, the carrying case is excluded from classification in Heading 6307.

Full text

N178656 August 18, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Stacy Bauman American Shipping Company, Inc. 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a carrying case from China Dear Ms. Bauman: In your letter dated August 3, 2011, you requested a tariff classification ruling on behalf of your client, World Partners Group, LLC. Your sample will be returned. Style number 10527-2 is a padded carrying case constructed of polyester textile material that is laminated on the outer surface with plastic sheeting. The case is designed to provide storage, protection, organization and portability to a rheumatoid arthritis prescription drug, the product literature, a molded case, and other related items during travel. The case has a main compartment with a faux suede textile lining and an open pocket on the underside of the lid with an overlapping plastic window for identification. The case has a zipper closure along three sides and has a webbed carrying handle. The case measures approximately 7.5” (W) x 10” (L) x 3.5” (D). In your letter, you suggest classification under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of Heading 4202, HTSUS. The case is akin to the articles of Heading 4202 in that it is designed to store, protect, organize, and transport its contents. As such, the carrying case is excluded from classification in Heading 6307. The applicable subheading for the carrying case will be 4202.92.9060, HTSUS, which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The general 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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