CLA-2-42:RR:NC:341:E84254
Mr. Victor Llarena
Florida National Brokers, Inc.
7100 N.W. 12th Street (S-103)
Miami, FL 33126
RE: The tariff classification of a spectacle case from Italy.
Dear Mr. Llarena:
In your letter dated June 23rd, 1999, on behalf of Italian Eyewear Inc., you requested a tariff classification ruling for a spectacle case from Italy.
The sample submitted with your request, no style number indicated, is a spectacle case designed to hold one pair of eyeglasses. The case is comprised of two pieces that are joined together by a hinge. The interior of the case is lined with a flocked textile material. The chief material of the exterior surface is composed of a polyester/cotton blended fabric that has been coated on the exterior with a plastics material and embossed to simulate leather. A decorative piece of wood fiber is sewn to the material on the top exterior of the case.
The applicable subheading for the spectacle case will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag...with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.
However, the United States Trade Representative has imposed a 100 percent ad valorem rate of duty on specific articles that are the products of certain member states of the European Communities (EC). Spectacle cases from Italy classified under subheading 4202.32.1000, HTS, are subject to this 100 percent ad valorem rate of duty, under 9903.08.08, HTS. For further information, refer to the Customs Web Site at Error! Bookmark not defined..
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division