CLA-2-39:OT:RR:NC:N4:421
Ms. Jennifer R. Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of an electronic reader cover from China
Dear Ms. Diaz:
In your letter dated July 10, 2012, on behalf of Marware, Inc., you requested a tariff classification ruling.
The sample submitted with your request, identified as Atlas KGAT11, is a folding cover for an electronic reader. The product measures approximately 5 inches by 7 inches in its closed condition and has the design, style and function of a book cover or reading jacket. The exterior consists of cellular polyurethane plastic sheeting backed with plain knit textile fabric reinforcement. The interior lining consists of “micro suede” textile fabric and there is a cardboard stiffener between the exterior and the lining. There are four corner elastic straps to secure the electronic reader to the inside cover and a vertical elastic strap to secure the lid open or closed. The cover has a wide hand strap on the inside of the front lid that allows for one handed reading when the front lid is folded back, the thin elastic strap is used to secure the front lid in the open position and the reader’s hand is slid inside the hand strap.
The sample is being returned as you requested. Please note, however, that it was damaged during examination.
The applicable subheading for the electronic reader cover, Atlas KGAT11, 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