CLA-2-42:OT:RR:NC:N4:441
Peggy Kennedy
Acco Brands Corporation
300 Tower Parkway
Lincolnshire, IL 60069
RE: The tariff classification of a case, a band, and covers for an iPad device from China
Dear Ms. Kennedy:
In your letter dated September 14, 2011, you requested a tariff classification ruling. Your samples will be returned to you.
Style K39296 is an iPad case constructed of plastic sheeting. It is designed to provide organization, storage, portability, and protection to an iPad device. It is specially shaped and fitted to hold one iPad device. The case opens like a book. The right side has four business card or credit cards slot pockets and a clear plastic identification window pocket. The left side has a lightly padded framed pocket to contain the device. This pocket has a partially open face that allows access to the controls. The rear exterior has an adjustable stand. The case measures approximately 7.5” (W) x 9.5” (H) x 1” (D) in its closed position.
Style K39285 (also available in another color as K39278) is identified as a protection band for an iPhone. The band is a bumper that fits around the edges of the iPhone and protects the four sides of the device. The bumper does not form a case or cover for the iPhone, as both the front and back of the device are completely exposed.
Style K39324 is identified as a protection band for an iPad 2. The band is a bumper that fits around the edges of the iPad and protects the four sides of the device. The band is made of a plastic material that is flexible enough so that it can be manipulated to fit around the iPad. The bumper does not form a case or cover for the iPad, as both the front and back of the device are completely exposed.
Style K39352 is identified as a protective back cover for an iPad 2. The cover is a molded plastic shell designed to snap onto the back of an iPad. It is essentially flat with three curved sides to enclose the two short edges and one of the long edges of the iPad. The shell incorporates a small cut-out for the camera lens. The shell does not extend over any portion of the front of the device, leaving the entire face completely exposed.
Style K39355 is identified as a protective cover and stand for an iPad2. It is in the form of a bifold cover that transforms into a stand. The back portion of the bifold cover is a rigid molded plastic shell designed to snap onto the back of an iPad 2. The shell is essentially flat with sides that curve slightly inward to protect the edges of the iPad but that do not extend over the front of the iPad. This rigid back shell incorporates a small cut-out for the camera lens. The front portion of the bifold cover protects the face of the iPad. This front portion can be folded up and secured into a tab at the back of the rigid plastic shell to form a stand.
The applicable subheading for style K39296 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 percent ad valorem.
The applicable subheading for style K39355, the bifold cover/stand for the iPad2, will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for styles K39285, K39278, K39324 and K39352 will be 3926.90.9980, 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division