The tariff classification of sunglass cases from China

N287416 July 18, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.4000; 4202.32.9300 Ms. Sandra Penuela The Children’s Place 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of sunglass cases from China Dear Ms. Penuela: In your letter dated June 16, 2017 you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style #2094789 is a case designed to hold one pair of sunglasses. It is constructed on a metal foundation covered with an outer surface of 100% cotton on the front exterior and polyurethane plastic sheeting on the back exterior. The sunglass case has a butterfly applique pattern on its front side. The case is rectangular in shape, measures approximately 6 inches (L) x 2.5 inches (H) x 2 inches (D) and has two plastic carrying handles. The front exterior pattern made of the cotton material provides the visual impact of the case. The essential character of the case is provided by the front panel, General Rule of Interpretation (GRI) 3(b) noted. Style #2095211 is a case designed to hold one pair of sunglasses. It is constructed on a metal foundation covered with an outer surface of 100% polyester on the front exterior and polyurethane plastic sheeting on the back exterior. The sunglass case has a velvet-like covering adorned with metal studs and the word “#GOALS” in glitter on its front side. The case is rectangular in shape, measures approximately 6 inches (L) x 2.5 inches (H) x 2 inches (D) and has two plastic carrying handles. The front exterior pattern made of the polyester material provides the visual impact of the case. The essential character of the case is provided by the front panel, GRI 3(b) noted. The applicable subheading for Style #2094789 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 percent ad valorem. The applicable subheading for Style #2095211will be 4202.32.9300, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers. The rate of duty 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division