CLA-2-42:OT:RR:NC:N4:441
Emily Lam
Marc Jacobs International
72 Spring Street, 9th Floor
New York, NY 10012
RE: The tariff classification of an iPhone case from Hong Kong
Dear Ms. Lam:
In your letter dated April 23, 2012, you requested a tariff classification ruling. Your sample will be returned to you.
Style M6122246 is an iPhone case constructed of thermoplastic polyurethane (TPU) plastic that is specifically shaped and designed to fit around all sides of an iPhone. The case has a open front, which allows the user to access the device’s controls and touch screen. It also has openings to provide access to the side ports. The case provides storage, portability, and protection to the device. It measures approximately 2.5” (W) x 4.5” (L) x 0.5”.
The applicable subheading for style M6122246 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