CLA-2-42:RR:NC:N3:341
Deborah Pineda
Wahl Clipper Corporation
2900 North Locust Street
Sterling, IL 61081
RE: The tariff classification of drawstring pouch and case for a shaver from China
Dear Ms. Pineda:
In your letter dated June 25, 2007, you requested a tariff classification ruling. Your samples will be returned as requested.
The samples submitted are a drawstring pouch for a clipper and a case for a shaver. No style numbers have been provided. The pouch is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting and has a drawstring closure. It measures approximately 6.5” (W) x 9.5” (L). The case for the shaver is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting that has a reinforced backing of textile. The case has a flap with a hook and loop closure. The case is specially shaped and fitted to hold a shaver and measures approximately 2.5” (W) x 5.25” (H) x 1” (D).
In your letter, you suggest classification under 8510.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of hair clippers, other. Pursuant to GRI 1, goods are to be classified under the heading that most specifically describes them.
The applicable subheading for the pouch will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with the outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the shaver case will be 4202.92.9060, HTSUS, which provides for other containers of cases, with outer surface of sheeting plastic, other. The rate of duty will be 17.6% 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/.
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,
National Commodity
Specialist Division