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NY N015396




August 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9060

Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a case from China

Dear Ms. Bonadonna:

In your letter dated August 6, 2007, you requested a classification ruling. The sample which you submitted is being returned as requested.

The submitted sample, style 22000, is a two-piece item consisting of a case and a clamp with a flexible arm. The case is designed to provide storage, protection, portability, and organization to an MP3 player, a cellular telephone, or other small articles. It is constructed with an outer surface of polyurethane plastic sheeting material. The case features two interior compartments, a top opening with a magnetized flap closure, and clear front window, and a front circular opening. The case measures approximately 2.5” (W) x 5.5” (H) x 1.75” (D). The case is imported with a removable clamp with flexible arm attached by means of a metal slide plate.

The case and the detachable clamp with flexible arm of style 22000 are classified as composite goods. The essential character is given by the case, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.

In your ruling request you suggested classification of the case in 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic. However, the case provides the useful functions of storage, protection, portability and organization and thus is more specifically provided for in heading, 4202, HTSUS.

The applicable subheading for the case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting, other. The duty rate will be 17.6%.

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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