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NY F86863

May 17, 2000

CLA-2-42:RR:NC:TA:341 F86863


TARIFF NO.: 4202.92.9026; 8708.99.8080; 6404.19.35

Mr. Tommy Bass
Tab Imports
389 Fifth Ave., Rm. 1007
New York, NY 10016

RE: The tariff classification of a cellular phone case, steering wheel cover and a pedicure slipper from China.

Dear Mr. Bass:

In your letter dated May 5, 2000, you requested a classification ruling.

Three samples were submitted with your request. They are as follow:

Item 1 is a case specially fitted and designed to contain a portable cellular phone. The case is manufactured with an exterior surface of 100 percent polyester textile material with a vinyl interior lining. The case measures approximately 6”(H) x 2 ½”(W) x 1 ½(D). The article is secured by means of a flap with a hook and loop fastener and has a plastic clip for attaching the item on to a belt.

Item 2 is a cover designed to fit snuggly over the steering wheel of an automobile. The purpose of the cover is to keep the steering wheel from getting hot in the sun and protect it from dust. The cover is manufactured of 100 percent polyester fabric.

Item 3 is a backless, open toe, slipper which you state will be used to put on while having a pedicure to protect the foot. The slipper is manufactured of 100 percent polyester textile material.

The applicable subheading for Item 1, the cellular phone case, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), 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 18.6 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The applicable subheading for Item 2, the steering wheel cover, will be 8708.99.8080, HTS, which provides for: Parts and accessories of the motor vehicles of heading 8701 and 8705: Other parts and accessories: Other: Other: Other: OtherOther. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for Item 3, the slipper, will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastic and uppers of textile material, other, footwear with open toe or heals. The duty rate will be 37.5 percent ad valorem.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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