CLA-2-42:K:TC:B6:G21 C84116

Mr. Dominick Gatto
Customs Broker
Encore Forwarding, Inc.
Building #75 - Suite 248
JFK International Airport
Jamaica, N.Y. 11430

RE: The tariff classification of cellular phone case from China.

Dear Mr. Gatto:

In your letter dated February 4, 1998, you requested a classification ruling on behalf of your importer, Coach Leatherware, 410 Commerce Boulevard., Carlstadt, NJ 07072.

The submitted sample, item #4512, is a 100% leather cellular phone case. This case features a hidden snap tab closure and is carried by a detachable leather handle. Your sample will be returned as requested.

The applicable subheading for the 100 % leather cellular phone case will be 4202.91.0090, Harmonized Tariff Schedule of the United States Annotated, which provides for trunks, camera cases, holsters and similar containers, with outer surface of leather, of composition leather or of patent leather, other. The duty rate will be 5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John J. Martuge
Area Director
JFK Airport