CLA-2-42:OT:RR:NC:N4:441
Jennifer R. Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of an iPhone case from China
Dear Ms. Diaz:
In your letter dated July 27, 2012, you requested a tariff classification ruling on behalf of your client, Marware, Inc. Your sample will be returned to you.
Style number ABDT1K is an iPhone 4/4S case constructed of molded plastic. It is specifically shaped and designed to contain an iPhone device. The case encloses the device around all four sides. It has several cut-out openings to provide access to the side ports. The case provides storage, portability, and protection to an iPhone device. It measures approximately 2.5” (W) x 4.5” (L) x 0.50” (D).
In your ruling request you suggested subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS) as the proper classification for your iPhone case. Subheading 3926.90.9980 provides for other articles of plastics, other. Articles of Heading 4202 are excluded from Chapter 39 by legal note 2(m) of chapter 39. Unlike the iPhone covers of Chapter 39, the case encloses the device and, as such, it is akin to the articles of Heading 4202.
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. 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