CLA-2-42:OT:RR:NC:N4:441
Emily Lam
Marc Jacobs Inc.
72 Spring Street, 9th Floor
New York, NY 10012
RE: The tariff classification of an iPhone case from China
Dear Ms. Lam:
In your letter dated March 27, 2012, you requested a tariff classification ruling. Your sample is being returned to you.
Style M6121047 is an iPhone case constructed of injection molded thermoplastic polyurethane (TPU) plastic. It is specially shaped and fitted for an iPhone device. It provides organization, storage, portability, and protection to the device. The case encloses the device leaving the face partially open for access to the controls. It measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D).
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, 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division