CLA-2-39:OT:RR:NC:N4:415
Ms. Pricila Crowley
Snakebyte USA, Inc.
8799 Balboa Ave, Suite 265
San Diego, CA 92123
RE: The tariff classification of a case and a case with accessories for the Nintendo Switch from China.
Dear Ms. Crowley:
In your letter dated March 27, 2019, you requested a tariff classification ruling.
Samples were submitted and will be returned separately.
The items under consideration are described as the snakebyte brand Tough:Case™ and Tough:Kit™.
The first item, snakebyte Tough:Case™, is a protective case, wholly constructed from plastic, that is used with the Nintendo Switch gaming device. This case serves as an outer shell that covers the back, sides, and corners, but does not cover the screen. The top corners are unprotected to allow access to the gaming device’s controller buttons. The back of the case is clear.
The second item, snakebyte Tough:Kit™, is a set that includes: a Tough:Case™ as described above, a Game:Case™, which is a plastic case that can store up to four games, a Screen:Sheild Pro™, which is a tempered glass screen protector, a cleaning clothing, and two control caps. This office is of the opinion that this product would be considered a set for classification purposes and the Tough:Case™ component would provide the essential character, General Rule of Interpretation 3(b) noted.
As the Tough:Case™ would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading for both snakebyte brand items, Tough:Case™ and Tough:Kit™, will be 3926.90.9990, 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 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