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NY I86296




October 9, 2002

CLA-2-42:RR:NC:TA:341 I86296

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000; 4202.92.9060; 3926.90.9880

Ms. Laura Lyons
Palm, Inc.
400 North McCarthy Blvd., MS 4201
Milpitas, CA 95035

RE: The tariff classification of carrying cases/covers for PDA devices from Taiwan, China and/or Turkey.

Dear Ms. Lyons:

In your letter dated September 17, 2002, you requested a tariff classification ruling for carrying cases/covers for PDA devices.

You have submitted five samples of various cases/covers designed to hold and protect handheld personal Digital Assistants (PDA`s). They are as follows:

“Palm M500 Series Hard Case”. The item is a fitted case wholly covered with anodized aluminum.

“Palm M5XX Scuba Case”. The item is a fitted case with aluminum frame wholly covered with a sheeting of plastics.

“Palm Glove Case”, is a fitted case wholly covered with neoprene and man-made fiber textile material. Neither material imparts the essential character. Therefore, the material that appears last in the tariff applies. The item is of neoprene (GRI-3 (c) noted.

“Palm Flip Cover”. This item is not a carrying case, but rather a flip protective cover. The cover does not enclose the entire PDA; it merely attaches to one side of the device, allowing the sensitive LCD screen to be protected. It is made of compact polyurethane sheeting backed with non-woven textile fabric.

“Palm Plastic Carrying Case”. This item is a fitted case of thermal molded plastic sheeting.

Your samples are being returned as requested.

The applicable subheading for item 1, the case of aluminum and item 3, the case of neoprene, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, other, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for items 2 and 5, the cases of plastic sheeting, will be 4202.92.9060, HTS, which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.1 percent ad valorem.

The applicable subheading for item 4, the flip cover of plastics, will be 3926.90.9880, HTS, which provides for other articles of plastics other. The rate of duty will be 5.3 percent ad valorem.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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