CLA-2-42:OT:RR:NC:N4:441
Vahe Karrian
Pacific Century Customs Service
2936 Columbia Street
Torrance, CA 90503
RE: The tariff classification of iPad cases from China
Dear Mr. Karrian:
In your letter dated May 7, 2012, you requested a tariff classification ruling on behalf of your client, AFC Trident, Incorporated. Your samples will be returned to you.
Style AG-IPAD-BK is a three-piece iPad case constructed of non-rigid silicone plastic with a removable back cover of rigid polycarbonate plastic and a removable plastic screen protector. It is designed to provide storage, portability, and protection to an iPad device. The case is specially shaped and fitted to hold one iPad device. The face of the case is partially open to allow access to the controls and the touch sensitive screen. It measures approximately 7.5” (W) x 10” (H) x 0.25” (D). The case is packaged with a 4” x 4” screen cloth and a jack. The case, cloth, and jack are not considered a set for tariff purposes and each will be classified under its appropriate subheading.
Style PS-STAB10-PK is an iPad case constructed of non-rigid silicone plastic with a removable plastic screen protector. It is designed to provide storage, portability, and protection to an iPad device. The case is specially shaped and fitted to hold one iPad device. The face of the case is partially open to allow access to the controls and the touch sensitive screen. It measures approximately 7” (W) x 10.5” (H) x 0.25” (D). The case is packaged with a 4” x 4” screen cloth. The case and cloth are not considered a set for tariff purposes and each will be classified under its appropriate subheading.
The applicable subheading for the cases will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the screen cloth will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floor cloths, dishcloths, dusters and similar cleaning cloths: other… other. The duty rate 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the jack. Your request for a classification ruling should explain what the jack is used for. You have stated, in prior telephone requests, that the jack is used as a holder to support a cell phone onto a bicycle. However, the article is being imported with iPad cases. Please provide the following information if you require a binding ruling for the jack:
1 – Provide a listing of all of the components that the jack consists of.
2 – Provide an open schematic of the jack in which all of the components are identified by labeling them.
3 – What does the jack connect to?
4 – What is the purpose of the jack?
5 – Why is it that the user’s guide for the iPad case bears no mention of the jack?
6 – You state that the jack is used to hold a cell phone onto a bike. Explain in detail how the jack enables a cell phone to be held onto a bike.
7 – Is the case, which you are seeking a classification ruling on, packaged together with the jack and ready for retail sale without any further packaging upon importation into the United States?
8 – Is the jack connected to an iPad once the iPad is placed into the case so that the iPad can then be connected to a source of power?
9 – Provide a scenario of how the iPad and the jack are utilized.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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