CLA-2-42:OT:RR:NC:N4:441

Miguel Angel Encinas
M Border Solutions
9051 Siempre Viva Road K2
San Diego, CA 92154

RE: The tariff classification of iPod and iPhone cases from China

Dear Mr. Encinas:

In your letter dated May 18, 2010, you requested a tariff classification ruling on behalf of your client, Viastara, LLC. Your samples will be retained by our office.

The style you refer to as the iPhone 3G Pixelskin is a case constructed of a non-rigid silicone plastic. It is specially shaped and fitted for an iPhone device. It provides organization, storage, portability, and protection to the device. The front portion of the case is completely open which allows a person to operate the controls. It measures approximately 2.5 (W) x 4.5 (L) x 0.25 (D).

The style you refer to as the iPhone 3G SeeThru is a case constructed of a molded plastic. It is specially shaped and fitted for an iPhone device. It provides organization, storage, portability, and protection to the device. The front portion of the case is completely open which allows a person to operate the controls. It measures approximately 2.5 (W) x 4.5 (L) x 0.25 (D).

The style you refer to as the iPod Nano Pixelskin is a case constructed of a non-rigid silicone plastic. It is specially shaped and fitted for an iPod device. It is a case designed to provide organization, storage, portability, and protection to an iPod device. The front portion of the case has cut-out windows which allow a person to operate the controls. It measures approximately 1.75 (W) x 3.75 (L) x 0.15 (D).

The style you refer to as the iPod Classic Armorskin is a two-piece case constructed of a non-rigid silicone plastic. It is specially shaped and fitted for an iPod device. It is a case designed to provide organization, storage, portability, and protection to an iPod device. The front portion of the case has a clear plastic cover with a cut-out window which allows a person to operate the controls. It measures approximately 3 (W) x 4.5 (L) x 0.50 (D).

You recommend that the above styles be classified in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other articles of plastics, other. However, goods classifiable in heading 4202 are excluded from classification in Heading 3926 by Chapter 39 exclusion note 2(ij). The instant item is eligible for classification in Heading 4202. Therefore, it is excluded from Heading 3926, HTSUS.

The applicable subheading for all styles will be 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, other, other. The general rate of duty is 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