The tariff classification of a game case from China

N196956 December 20, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026; 9902.11.90 Becky Delsing Best Buy Global Import Compliance 7601 Penn Avenue South Richfield, MN 55423 RE: The tariff classification of a game case from China Dear Ms. Delsing: In your letter dated December 9, 2011, you requested a tariff classification ruling. Your sample will be returned to you. You have submitted a sample of a game case which you referred to as the Rocketfish Carry All Folio Case for the Nintendo 3DS (Model ND-GDS1205). The case is constructed with an outer surface of man-made textile material. It opens like a book and has a hook-and-loop closure. The interior of the case has a molded plastic slot that is shaped and fitted for the 3DS device. The interior also has various pockets for related accessories. In the closed position it measures approximately 7” (W) x 7” (H) x 1.25” (D). The Nintendo 3DS™ logo is displayed on the front of the case. The applicable subheading for model ND-GDS1205 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, with outer surface man-made textile material. The general rate of duty will be 17.6 percent ad valorem. With regard to the applicable rate of duty, model ND-GDS1205 is also provided for in Heading 9902, HTSUS. By virtue of legislative action, subheading 9902.11.90 provides for a temporary reduction in the rate for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of Heading 9503 or 9504, or educational toys or devices of heading 8543. Model ND-GDS1205 meets the prerequisites of this tariff provision. Accordingly, it is entitled to beneficial treatment under subheading 9902.11.90, HTSUS. The rate of duty is free. 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