CLA-2-39:OT:RR:NC:N4:421
Mr. Christopher Bodmer
Uncommon, LLC
11990 San Vicente Blvd., Suite 300
Los Angeles, CA 11990
RE: The tariff classification of molded plastic iPhone cases and covers from Korea.
Dear Mr. Bodmer:
In your letter dated August 9, 2011, you requested a tariff classification ruling.
Two samples were provided with your letter. Product A is the “Deflector Case,” a one-piece iPhone cover that is composed of molded plastics. It is designed to snap onto the back of an iPhone. This 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.
Product B is the “Capsule Case,” a two-piece molded plastic case for an iPhone. It is specially shaped and fitted to contain an iPhone. The case provides organization, storage, portability, and protection to the device. The front of the case is partially open allowing a user to access the device’s controls and touch screen. The back and sides of the case enclose the device and also have openings allowing access to the controls. The case measures approximately 4-5/8 inches long by 2-3/8 inches wide by 7/16 inch high.
You suggest classification of both items in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS). We agree that Product A is classified in the suggested tariff provision. However, Product B is an iPhone case that is more specifically provided for in heading 4202. In addition, legal note 2(m) of chapter 39 of the Harmonized Tariff System excludes articles described in heading 4202 from classification in any of the provisions of chapter 39.
The applicable subheading for the iPhone cover (Product A) 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.
The applicable subheading for the iPhone case (Product B) will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20 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