CLA-2-39:OT:RR:NC:N4:415
Ms. Amy Hess
World Exchange, Inc.
11205 South La Cienega Boulevard
Los Angeles, CA 90045
RE: The tariff classification of protective polycarbonate cellphone cases from China.
Dear Ms. Hess:
In your letter dated October 30, 2017, you requested a tariff classification ruling on five cellphone cases on behalf of Aquatech Water Imaging Technology LLC.
You submitted samples for two of the five styles of cellphone cases.
There are three versions of the AxisGO iPhone Housing, item numbers 19000 (Tactical Green), 19003 (Sunset Orange), and 19004 (Seashell White). There are two version of the AxisGO iPhone Plus Housing, item numbers 19001 (Sunset) and 19005 (Seashell).
All five items are protective cases designed for use with iPhones to enable them to take pictures and video underwater. The first three items, 19000, 19003, and 19004, are designed for the iPhone 7. The only difference between the three items is the color. The last two items, 19001 and 19005, are for the larger iPhone 7 Plus. The only difference between the two items is the color. In your request, you stated all cases are polycarbonate and aluminum, with the majority of the article being polycarbonate. As the housing provides the essential character to the case and it is made of polycarbonate, these cases are considered articles of plastic.
As these are not provided for more specifically elsewhere, the applicable subheading for the five cases, item numbers 19000, 19003, 19004, 19001, and 19005, will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division