The tariff classification of e-reader cases from China

N228507 August 28, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of e-reader cases from China Dear Ms. Diaz: In your letter dated July 26, 2012, you requested a tariff classification ruling on behalf of your client, Marware, Inc. Your sample will be returned to you. You have submitted two styles of e-reader cases, styles KGJU1A and KFJU1A. Each case opens like a book and has a three sided zipper closure. They are constructed with an outer surface of nylon textile material. The cases are designed to provide organization, storage, portability, and protection to e-reader devices. The interiors are lined with a micro-suede material and contain elastic hand straps on the inside of the front panels. The inside back panels each have four plastic clips located at the top and bottom corners which secure the devices in place. The front exteriors have zippered pockets. You have suggested that the cases be classified under subheading 6307.90.9989, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 6307.90.9989 is subject to Section XI, Legal Note 1(l) which excludes articles of Heading 4202 from any of the Headings of Section XI. As such, if an imported good is of a kind classifiable in Heading 4202, it cannot be classified within Heading 6307, HTSUS. Each of your cases completely encloses an e-reader rather than acting merely as a cover. As such, they are akin to the containers and cases of Heading 4202 and will be classified therein. The applicable subheading for the e-reader cases will be 42 02.92.9026, HTSUS, which provides for other containers and cases, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6 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, Thomas J. Russo Director National Commodity Specialist Division