N201875 N2 Ruling Active

The tariff classification of a spectacle case from China

Issued February 14, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.4000

Headings: 4202

Product description

Your sample is being returned to you. The sample you referred to as a “Reader Pocket” is a soft-sided case for a pair of spectacles.

CBP rationale

The applicable subheading for the spectacle case will be 4202.32.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted constructed, of cotton.

Full text

N201875 February 14, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.4000 Jane E. Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a spectacle case from China Dear Ms. Jewett: In your letter dated January 20, 2012, you requested a tariff classification ruling. Your sample is being returned to you. The sample you referred to as a “Reader Pocket” is a soft-sided case for a pair of spectacles. You state in your letter that it is constructed with an outer surface of cotton textile material. The material is not of a pile or tufted constructed. The case has one compartment for the spectacles, a slot for one pen, and a textile strap that can function as a book mark. The applicable subheading for the spectacle case will be 4202.32.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted constructed, of cotton. The rate of duty will be 6.3% 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, Thomas J. Russo Director National Commodity Specialist Division

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