CLA-2-39:OT:RR:NC:N4:421

Mr. Paul Vroman
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of a hard shell computer cover from China

Dear Mr. Vroman:

In your letter dated June 9, 2009, on behalf of USA Wireless Technologies, you requested a tariff classification ruling.

You have submitted descriptive literature on a protective cover for a net-book computer. The product is a two-piece rigid shell that has been injection molded from translucent plastics and designed to fit onto a laptop computer. One half snaps onto the top portion of the computer while the other half snaps onto the bottom. The two pieces do not attach to each other in any way and the cover cannot hold any other articles. The bottom piece incorporates four small foot-type projections to stabilize the laptop on a flat surface and two stand components to raise the back slightly. The sides of the laptop remain exposed, permitting access to the ports and drives. The cover is intended to protect the computer from scratches and scuffs while allowing access to the switches, power inlet and input/output portals.

The applicable subheading for the hard shell computer cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division