CLA-2-43:OT:RR:NC:N3:348
Mr. Paul Gooheen
K & C Fashion Trading Ltd
54 Warwick Square
London SW1V 2AJ
United Kingdom
RE: The tariff classification of phone cases from China
Dear Mr. Gooheen:
In your letter dated August 13, 2018, you requested a tariff classification ruling. The samples will be returned under separate cover.
Item 1 is a smartphone case constructed with an outer surface of shearling. The case features an exterior elastic textile hand strap. The hand strap is secured at each end by stainless steel tabs. The case is desgined to provide protection and portability to one device.
Item 2 is a smartphone case constructed with an outer surface of leather. The case features a wrist strap and an exterior textile pocket that holds identification, business cards, or credit cards. The case is designed to provide storage, protection, organization, and portability to one device and the cards and identification.
The applicable subheading for the sheepskin smartphone case will be 4304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial fur and articles thereof. The rate of duty will be 6.5 % ad valorem.
The applicable subheading for the leather smartphone case with pocket will be 4202.31.6000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather or of of leather, other. The rate of duty will be 8% 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 the 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division