CLA-2-42:OT:RR:NC:N4:441
Kevin Parkinson
Ideo Plastics, Inc.
Suite 202, 45793 Luckakuck Way
Chilliwack, B.C. V2R 5S3
RE: The tariff classification of iPhone case
Dear Mr. Parkinson:
In your letter dated February 18, 2010 you requested a tariff classification ruling. Your sample is being returned to you.
Your sample is a case designed to provide organization, storage, portability, and protection to an iPhone device. It is constructed from non-rigid molded plastic. It is specially shaped and fitted to contain one iPhone device. The front portion of the case has a clear plastic window face which allows a person to operate the necessary controls. It measures approximately 2.5" (W) x 5" (L).
The applicable subheading for the iPhone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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/.
Your inquiry does not provide enough information for us to make a NAFTA determination. Your request for a NAFTA determination should provide the following information:
Please indicate if all of the plastic materials were produced in Canada or if some were raw or finished plastics imported into Canada
Describe the exact manufacturing steps. Was the body of the cover and cover closure molded in Canada? Was the clear film formed and cut in Canada? Were the screens and acoustic vents formed or cut in Canada?
If any of the components of the case are not the growth or product of Canada, please state which components and their origin. Also, provide the value of each non-originating component compared to the value of the completed cover (percentage breakdown).
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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