CLA-2-39:OT:RR:NC:N4:421
Ms. Jean Lee
Jwin Electronics
2 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of an iPhone back cover and screen protector from China
Dear Ms. Lee:
In your undated letter, received in this office on April 5, 2011, as a follow-up to your letter of March 17, 2011, you requested a tariff classification ruling.
The sample submitted with your request, identified as Style ICC742 Clear Case, is a rigid plastic cover designed to snap onto the back of an iPhone 4. It is molded of clear polycarbonate plastic. The cover is essentially flat with two curved sides to enclose the two long edges of the phone. The back incorporates a small oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to the volume controls. The cover does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. The cover measures approximately 4-5/8 inches long by 2-3/8 inches wide by 7/16 inch high. A screen protector, composed of clear plastic sheeting with cut-out holes, is packaged with the molded cover. This sheet can be applied to the face of the iPhone, to which it will adhere.
The applicable subheading for the iPhone back cover and screen protector will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division