N217081 N2 Ruling Active

The tariff classification of sunglass cases from China

Issued May 24, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.1000

Headings: 4202

Product description

Item 82200 consists of three clamshell-shaped sunglass cases constructed with an outer surface of polyvinyl chloride plastic sheeting that is reinforced with a textile backing. The cases are identical except that each has a different pattern: a solid black, a zebra print, and a leopard print. The cases are designed to provide storage, protection, and portability to a pair of sunglasses. The cases each have a main compartment that is lined with a flocked insert and two decorative handles. They each measure approximately 6.5” (L) x 3.5” (W) x 2” (D). Your samples are being retained by this office.

CBP rationale

The applicable subheading for the sunglass cases will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics.

Full text

N217081 May 24, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Miranda Zhou Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of sunglass cases from China Dear Ms. Zhou: In your letter dated April 27, 2012, you requested a tariff classification ruling. Item 82200 consists of three clamshell-shaped sunglass cases constructed with an outer surface of polyvinyl chloride plastic sheeting that is reinforced with a textile backing. The cases are identical except that each has a different pattern: a solid black, a zebra print, and a leopard print. The cases are designed to provide storage, protection, and portability to a pair of sunglasses. The cases each have a main compartment that is lined with a flocked insert and two decorative handles. They each measure approximately 6.5” (L) x 3.5” (W) x 2” (D). Your samples are being retained by this office. The applicable subheading for the sunglass cases will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% 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, Thomas J. Russo Director National Commodity Specialist Division

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