N192145 N1 Ruling Active

The tariff classification of a generic case, an eyeglass case, and a business card case from China

Issued December 5, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.39.9000, 3926.90.9980

Headings: 4202, 3926

Product description

Your samples will be returned to you. Style V084-PC03Y is a generic case made of molded silicone plastic, of a type used for holding a box of cigarettes or other miscellaneous articles. It has a single storage compartment and a twist lock closure. The case measures approximately 4” (W) x 5.5” (H) x 1” (D). Style V084-PC02Y is an eyeglass case made of molded silicone plastic. It is designed to provide protection, portability, organization, and storage to a pair of eyeglasses. The case has a single unlined storage compartment with a twist lock closure and measures approximately 7” (W) x 3.5” (H) x 1” (D). Style V084-PC012G is a case made of molded silicone plastic, of a type used for holding credit cards, business cards or identification cards. It has a single storage compartment and measures approximately 4” (W) x 2.75” (H) x 0.25” (D).

CBP rationale

a box of cigarettes or other miscellaneous articles. It has a single storage compartment and a twist lock closure. The case measures approximately 4” (W) x 5.5” (H) x 1” (D). Style V084-PC02Y is an eyeglass case made of molded silicone plastic. It is designed to provide protection, portability, organization, and storage to a pair of eyeglasses. The case has a single unlined storage compartment with a twist lock closure and measures approximately 7” (W) x 3.5” (H) x 1” (D). Style V084-PC012G is a case made of molded silicone plastic, of a type used for holding credit cards, business cards or identification cards. It has a single storage compartment and measures approximately 4” (W) x 2.75” (H) x 0.25” (D). The applicable subheading for the generic case and business card case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the eyeglass case will be 4202.39.9000, HTSUS, which provides for articles normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 percent 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/.

Full text

N192145 December 5, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.39.9000, 3926.90.9980 Joanne Balice CBI Distributing Corporation Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a generic case, an eyeglass case, and a business card case from China Dear Ms. Balice: In your undated letter, which was received in this office on November 7, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style V084-PC03Y is a generic case made of molded silicone plastic, of a type used for holding a box of cigarettes or other miscellaneous articles. It has a single storage compartment and a twist lock closure. The case measures approximately 4” (W) x 5.5” (H) x 1” (D). Style V084-PC02Y is an eyeglass case made of molded silicone plastic. It is designed to provide protection, portability, organization, and storage to a pair of eyeglasses. The case has a single unlined storage compartment with a twist lock closure and measures approximately 7” (W) x 3.5” (H) x 1” (D). Style V084-PC012G is a case made of molded silicone plastic, of a type used for holding credit cards, business cards or identification cards. It has a single storage compartment and measures approximately 4” (W) x 2.75” (H) x 0.25” (D). The applicable subheading for the generic case and business card case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the eyeglass case will be 4202.39.9000, HTSUS, which provides for articles normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 percent 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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