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NY L87148




September 1, 2005

CLA-2-42:RR:NC:TA:341 L87148

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9026; 4202.92.9060

Ms. JoAnne Meintzer
Western Overseas Corporation
406 Elmwood Court
Sharon Hill, PA 19079

RE: The tariff classification of Ipod carrying cases from Hong Kong.

Dear Ms. Meintzer:

In your letter dated August 26, 2005, on behalf of Computer Expressions, Inc., you requested a classification ruling for Ipod carrying cases.

You have submitted two samples with your request. The items are small hand held carrying cases specially shaped and fitted for an Ipod device. The items are manufactured of nylon man-made material and polyvinyl chloride (PVC) plastic sheeting. The PVC case has a PVC strap attached to the case by means of a metal ring and clasp. The PVC case has not been identified by style number. The nylon case is identified as SKU # 55670 and is strapless. Your samples are being returned as requested.

The applicable subheading for the Ipod case of nylon will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

The applicable subheading for the Ipod case of PVC 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 duty rate will be 17.6 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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