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NY N021359




January 31, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9060, 4202.92.1500

Carol Shelsy
Karen A. Busenburg Customs Broker
The Euro-American Building
375 Airport Drive
Worcester, MA 100119

RE: The tariff classification of hearing aid case and travel case from China

Dear Ms. Shelsey:

In your letter dated December 17, 2007, you requested a classification ruling on behalf of Incase Incorporated, Hopedale Massachuetts. The samples which you submitted are being returned as requested.

In your letter, you indicated style numbers 101428 and 101429, but submitted only one sample. For the purpose of this letter, we will identify the case as style 101428. It is a case constructed of injection molded plastic. The case is a specially shaped and fitted container. It is designed to provide storage, protection, portability, and organization to a hearing aid when not in use. The case has a hinged lid and the interior has rubber inserts that hold the hearing aid securely in place. It measures approximately 3.75 (W) x 2.75” (L) x 0.75” (D).

You proposed classification of style 101428 under 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. Chapter 39 legal note 2(m) precludes articles provided for in heading 4202 of the HTSUS from classification in any of the provisions of chapter 39, even if they are described therein.

Style 5171-LPC is a zippered travel case. It is constructed with molded plastic base that is completely covered with an outer surface of cotton textile material. When opened, one side of the case has a mesh pocket with a plastic sleeve sewn over it for an identification card. The opposite side has a rigid divided pocket to hold accessories, such as, batteries to a hearing aid, or an additional hearing aid. It measures approximately 4.5” (W) x 6.75” (L) x 1” (D).

For style 5171-PC, you propose classification under 4202.12.4000 HTSUS, which provides for briefcases, school satchels, etc., with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. However, the travel case is a container of a kind provided for in 4202.92.1500, HTSUS, and is more specifically described in that provision.

The applicable subheading for the style 101428 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 17.6 percent ad valorem.

The applicable subheading for style 5171-LPC will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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 4202.92.1500 falls within textile category 369. 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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