CLA-2-42:OT:RR:NC:N4:441
Jean Lee
JWIN Electronics
2 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of an iPhone case from China
Dear Ms. Lee:
In your letter dated February 10, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
Style ICC756 is an iPhone case constructed with an outer surface of plastic sheeting. The case is specially shaped and fitted for an iPhone device. It is designed to provide organization, storage, portability, and protection to an iPhone. The front of the case has a flap with a hidden magnetic closure and the back exterior features a belt clip. The case completely encloses the device. It measures approximately 2.5” (W) x 4.5” (L) x 0.5” (D).
The applicable subheading for the iPhone case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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