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NY M87014




October 24, 2006

CLA-2-42:RR:NC:N3:341 M87014

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9060

Yocasta Pena
Best Brands Home Products
20 West 33rd Street, 5th Floor
New York, NY 10001

RE: The tariff classification of an iPod case from China

Dear Ms. Pena:

In your letter dated September 15, 2006, you requested a tariff classification ruling. The sample will be returned as requested.

The submitted sample is identified as style 18US4324. The case measures approximately 1.5”(W) x 3.5”(H) x 0.5”(D). It is constructed with an outer surface of polyvinylchloride (PVC). The item is a handheld case that is specially shaped and fitted for an iPod device. The front of the case features an opening to operate the device and the back of the case features a belt clip. A hook-and-loop fastener secures the top opening. An assortment of 150 adhesive decorative “stones” is packed with the case.

The applicable subheading for the iPod case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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 http://www.usitc.gov/tata/hts/.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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