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NY N020276




December 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9026

Mary Neglia
Audiovox Electronics Corp.
150 Marcus Blvd.
Happauge, NY 11788

RE: The tariff classification of an iPod case from China

Dear Ms. Neglia:

In your letter dated November 13, 2007 you requested a classification ruling. The sample which you submitted is being returned as requested.

Style JP1121N is an iPod case constructed with an outer surface of man-made textile material. The iPod case has a clear circular cut-out window to operate the controls. It secures with a hook and loop closure. The case is designed to provide organization, portability, storage, and protection to an iPod device. It measures approximately 1.75” (W) x 3.5” (L) x 0.25” (D). The iPod case is imported with a detachable armband and a detachable belt clip. The iPod case can be used alone or with either item attached by hook-and-loop fasteners.

The iPod case, armband, and belt clip are considered composite goods under General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). In considering whether the iPod case, detachable armband, and detachable belt clip constitute composite goods under the HTSUS, we note the following criteria set forth under paragraph (IX) of Rule 3(b) of the Explanatory Notes:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

It is our view that the iPod case, armband, and belt clip qualify as composite goods as that term is defined and applied in the HTSUS. GRI 3(b) provides that composite goods shall be classified as if they consisted of the component which gives them their essential character. In the instant case, the iPod case imparts the essential character.

The applicable subheading for the iPod case with detachable armband and detachable belt clip will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other bags and containers, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6 percent 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/.

HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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