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NY K80550




November 26, 2003
CLA-2-42:RR:NC:TA:341 K80550

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.91.0090

Ms. Jenette Stuart
Kuehne & Nagel, Inc.
150 West Hill Place
Brisbane, CA 94005-1216

RE: The tariff classification of an ipod carrying case from China.

Dear Ms. Stuart:

In your letter dated November 5, 2003, on behalf of Speculative Product Design dba Speck Products, you requested a tariff classification ruling.

The sample submitted is identified as style part number IST-1001-BK. The item is a small hand held leather carrying case specially shaped and fitted for an ipod device. It measures approximately 4-½”(H) x2 ½”(W). The case provides access for headphones and firewire jacks and features a removable hard plastic belt clip.

In your letter you suggested classification under 4202.92.9026, HTSUSA, which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. However, the ipod carrying case is more specifically provided for in heading 4202.91.0090, HTSUSA, which provides for trunks, suitcases, camera cases and similar containers, with outer surface of leather, other.

The applicable subheading for the ipod carrying case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, camera cases and similar containers, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 4.5 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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