CLA-2-39:OT:RR:NC:N4:421
Ms. Jennifer Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of a bifold e-book cover from China
Dear Ms. Diaz:
In your letter dated March 14, 2012, on behalf of your client, Marware Inc., you requested a tariff classification ruling. A sample was provided with your letter and is being returned to you as requested.
The submitted sample, identified as the “MicroShell Folio,” is a bifold book cover designed for an electronic reader or e-book. The cover measures 7½ inches by 4¾ inches in its folded condition. The case consists of a hard polycarbonate plastic back shell that is designed to hold the electronic reader. The front cover is made from a softer thermoplastic elastomer and is backed with a uniformly dyed textile fabric that forms the inner lining. The back shell features an elastic strap that can hold the cover securely closed or that can be used to secure the e-book to the back shell when the cover is open. The cover can also be folded to form a stand for the device.
The applicable subheading for the “MicroShell Folio” will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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,
Thomas J. Russo
Director
National Commodity Specialist Division