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NY N008654




April 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Dena Kim i-Luv, Division of jWIN Electronics
2 Harbor Park Drive
Port Washington, NY 11050

RE: The tariff classification of iPod case from China

Dear Ms. Kim:

In your letter dated March 13, 2007, you requested a tariff classification ruling.

The sample submitted is identified as a sports armband for an iPod, style i141A. The iPod case is constructed wholly of non-rigid, molded silicone plastic. The case features an armband secured with a hook-and-loop closure, and a cutout window in the front. The case is being retained by this office as an official sample.

You suggested classification of the iPod case under 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. Style i141A is constructed of molded plastics, not a sheeting of plastics. Therefore, it is more appropriately classified elsewhere.

The applicable subheading for the iPod case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20% 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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