The tariff classification of a cell phone case from China or Vietnam

N204557 March 12, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Claudia H. Suarez Coach Services, Inc. One Coach Way Jacksonville, FL 32218 RE: The tariff classification of a cell phone case from China or Vietnam Dear Ms. Suarez: In your letter dated February 13, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Style PD61954 is a cell phone case constructed of leather. The case has two separate compartments. The front compartment is specially shaped and fitted to hold a cell phone and is secured with a turn lock closure. The interior of the rear compartment has multiple credit card slots. The back has a clear identification window and additional pockets. The applicable subheading for the cell phone case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 4.5% 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