CLA-2-39:OT:RR:NC:N4:421
Ms. Emily Lam
Marc Jacobs International
72 Spring Street, 9th Floor
New York, NY 10012
RE: The tariff classification of cell phone back covers from China
Dear Ms. Lam:
In your letter dated April 23, 2012, you requested a tariff classification ruling.
Two samples of style M6122243 were provided with your letter and are being returned as you requested. The product is a protective shell made of molded polycarbonate plastic designed to snap onto the back of a cell phone. One sample, identified as a prototype, is molded of translucent white plastic and the other, identified as the product to be marketed, is molded of black plastic with decorative printed graphics. The cover has 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 11/16 inch at its greatest height and is molded to incorporate a slot on the back that can hold a small quantity of business cards.
The applicable subheading for the cell phone back covers, style M6122243, 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,
Thomas J. Russo
Director
National Commodity Specialist Division