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NY K81825

December 19, 2003
CLA-2-42:RR:NC:TA:341 K81825


TARIFF NO.: 4202.92.9060

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of a Fitted PDA Case from China.

Dear Mr. Liberati:

In your letter dated December 8, 2003, you requested a tariff classification ruling. The request is on behalf of Toppers, Inc.

A sample identified as style #J89019 has been submitted. The item is a fitted PDA carrying case wholly made up of Polyvinyl Chloride (PVC) plastic sheeting. The case measures approximately 6.5” x 4” x 1”. It has a nylon coil zipper closure that extends around three sides. The interior is fitted with a hook and loop holder for a PDA a pen loop and memo pad holder. You have previously indicated that the case may or may not be presented containing a pad and pen. Style #J89019 will be imported packed ready for retail sale without additional repackaging and will be considered classifiable as a set upon presentation.

The applicable subheading for style #J89019 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), 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 17.8 percent ad valorem. The rate of duty for 2004 will be 17.6 percent ad valorem.

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 646-733-3041.


Robert B. Swierupski

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