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NY G85236




December 22, 2000

CLA-2-42:RR:NC:TA:341 G85236

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Ms. Carol A. McGlennon
Tracon Consultants Ltd.
130 Albert Street, Suite 1912
Ottawa, Canada
K1P 5G4

RE: The tariff classification of cellular phone holders from China and/or Canada.

Dear Ms. McGlennon:

In your letter dated December 13, 2000, on behalf of Cosmoda Corporation, you requested a tariff classification ruling for cellular phone holders.

You have submitted two samples with your request, identified as model numbersYT010SM (small) and YT010LG (large). The items are specially fitted holders designed for a portable cellular phone. The holders provide storage, protection, organization and portability to the phone when in use or not. Both items are constructed of the same materials. They have an exterior surface that is mainly covered with chloroprene rubber. The interior of each is lined with nylon/polyester textile materials. Their size ranges from approximately 4” x 2.5” x 1” to 6” x 3” x 1”. The rear exterior of each item features a textile belt loop, dog leash type fastener and two hook and loop fasteners designed to be worn on the belt or attached to other articles, such as backpacks, etc. Both items are secured by means of a flap with hook and loop fasteners. Your samples are being returned as requested.

Your argument is that this merchandise is classifiable in heading 4016.10.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber. You claim that the cellular phone holders is of a kind similar to those articles in the second half of heading 4202, HTS, and is not one of the named materials. However, the holders are of a kind similar to the articles in the first half of heading 4202 and are not limited by materials. The cellular phone holders are properly classifiable in subheading 4202, HTSUSA.

The applicable subheading for the cellular phone holders will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for gun cases, holsters and similar containers, other, other, other. The rate of duty will be 20 percent ad valorem. The rate of duty for 2001 will remain the same.

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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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