CLA-2-42:OT:RR:NC:N4:441
Patrick Hennessey
BDA-Bensussen Deutsch & Associates
15525 Woodinville Redmond Road NE
Woodinville, WA 98072
RE: The tariff classification of a game case from China
Dear Mr. Hennessey:
In your letter dated April 12, 2011, you requested a tariff classification ruling. A sample was provided.
Your sample, referred to in your submission as the 3DS Expedition Case, is a fitted case for a handheld Nintendo 3DS game system. The face of the case features an outer surface of polyvinyl chloride (PVC) molded plastic, bearing the Nintendo 3DS logo. The back portion of the case is composed of polyurethane covered EVA. The case features a zippered compartment and is designed to provide storage, protection, portability, and organization to the game system. The dimensions of the case are 6.25" (L) x 4" (W) x 1.25" (D).
The outer surface of the 3DS Expedition Case is composed of three different surfaces, molded PVC, plastic sheeting, and nylon (along the sides of the case). The molded PVC on the face of the case constitutes the most prominent design feature, as it features an ornate pattern and the Nintendo 3DS logo. As a result, it is the molded PVC surface that imparts the essential character to the case.
In your letter, you suggest classification of the case under subheading 9902.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of headings 9503 or 9504, HTSUS. However, this case is not eligible for classification under subheading 4202.92.90 and, as such, does not meet the prerequisites of this tariff provision. Subheading 4202.92.90 provides for certain containers and cases constructed with an outer surface of sheeting of plastic or of textile materials, whereas the essential character of the 3DS Expedition Case is imparted by the molded PVC surface (which is not considered a sheeting of plastic). As a result, the general rate of duty will apply.
The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The general rate of duty will be 20% 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