CLA-2-39:OT:RR:NC:N4:421
Mr. Erick S. Kim
Theresa Lee CHB dba TRK
11099 S. La Cienega Boulevard, Suite 202
Los Angeles, CA 90045
RE: The tariff classification of a phone cover and phone skin case from China.
Dear Mr. Kim:
In your letter dated July 9, 2009, on behalf of Valor Communication Inc., you requested a tariff classification ruling.
Two samples were provided with your letter. The first sample is a black two-piece phone protector cover composed of rigid molded polycarbonate plastic. One piece snaps onto the back of the phone and the other snaps onto the slider top. The back piece measures approximately 2 inches wide by 4 inches long. The top piece measures approximately 2 ¼ inches wide by 3 ½ inches long. The second sample is a pink phone skin case composed of non-rigid molded silicone plastic. The case is specially shaped and fitted for a Blackberry smart phone device and is designed to provide storage, portability and protection. The case measures approximately 2 ½ inches wide by 4 ½ inches long by ½ inch deep, and has a cut-out open face to provide access to the keyboard controls.
The applicable subheading for the two-piece polycarbonate phone 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.
The applicable subheading for the silicone phone skin case will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other. The rate of duty will be 20 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