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NY N003996




December 27, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.91.0090

Ms. Tamra Nelson
Belkin Logistics, Inc.
501 West Walnut Street
Compton, CA 90220-5221

RE: The tariff classification of leather iPod case

Dear Ms. Nelson:

In your letter dated November 21, 2006 you requested a tariff classification ruling.

The submitted sample is identified as an iPod Nano Case, item no. F8Z127-CK. It measures approximately 1” (W) x 3¾”(H) x ½”(D). You state that the item is made from a combination of leather and canvas. This holster type case is specially shaped and fitted for an iPod device. The front of the case features openings to operate the device and the back of the case features a belt clip. A magnetic fastener secures the opening. The inside of the case is lined with a suede fabric and the outer surface is predominantly of the leather.

The applicable subheading for the iPod case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers, with outer surface of leather, other. The rate of duty will be 4.5% 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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