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NY M82021

May 1, 2006

CLA-2-42:RR:NC:3:341 M82021


TARIFF NO.: 4202.99.9000

Mr. Gavin C. Smith
RadioShack Global Sourcing
300 RadioShack Circle
Fort Worth, TX 76102

RE: The tariff classification of IPOD Sheath from China

Dear Mr. Smith:

In your letter dated March 28, 2006, you requested a tariff classification ruling.

The submitted sample is identified as “Colormenano”, UPC 40293 01657. It consists of a five-piece set of sheath type cases for an Ipod device. Three cases are made-up of non-rigid silicon plastics and are identical except each is of a different color. Two are wholly of knit man-made fiber textile materials and are identical except for color. The Ipod cases are designed and used to provide the useful functions of storage, protection, and organization for the device. The cases are packed for retail sale in a sealed plastic packer. The sample will be returned as requested.

You have suggested the cases are an “accessory” classified within Heading 8522, HTSUS, wherein parts and accessories of goods classified in Headings 8519 – 8521 are classifiable.

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.

The Explanatory Notes to Heading 8522, HTSUS, specifies that parts and accessories be subject to the general provisions regarding the classification of parts and the General Explanatory Notes of Section XVI. Section XVI, General Note (I) (A) indicates that the section provides for parts that are not provided more specifically in other Sections.”

Heading 4202, HTSUS, provides for named containers and cases that are specially shaped or fitted and are of a kind that get their name from the article they are designed to contain. The Heading includes all forms of the articles and those that are similar. The Heading includes goods that are holsters and sheaths designed to contain an article. Containers or cases that possess the useful characteristics of storage, protection, organization, as well as portability, are goods that are similar to those of Heading 4202, HTSUS and are classified therein.

Subheading 4202.92 provides by name for goods that are designed to contain compact disc and cassette players and similar articles if of an outer surface of sheeting of plastic or of textile materials. Similar goods that are made up of materials same as the instant Ipod sheaths are classified in the appropriate part of the subheading that provides for materials other than plastic sheeting or of textile materials.

Whether or not the protective case is an Ipod accessory, Heading 4202, HTSUS, is the most specific provision for containers and cases designed to contain an Ipod. Heading 8522, HTSUS, is the less specific.

The containers made-up of man-made fiber textile materials are classifiable in subheading 4202.92.9026, HTSUS, and the containers of silicon plastics are classifiable in subheading 4202.99.9000, HTSUS. The set will be classified according to General Rule of Interpretation 3(c) wherein goods that are prima facie classified in two or more provisions are classified according to the component that appears last in the tariff.

The applicable subheading for the “COLORMENANO”, UPC 40293 01657, set of five Ipod sheaths will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.

Tariff number 4202.92.9026 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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