Charles S. Parisi
Parisi Services, Inc.
11105 South La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of iPod cases and accessories from China
Dear Mr. Parisi:
In your letter dated August 23, 2007, on behalf of Alpan Lighting Products, Inc., you requested a classification ruling. The samples which you submitted are being returned as requested.
The sample submitted is an Accessory Kit for an iPod Shuffle, style number IPOD-SHFF-KIT. The following items are included in the accessory kit.
The items identified as “A” are iPod cases which are identical except that each is of a different color. They are wholly constructed of non-rigid, molded silicone plastics. The cases have a top opening and a circular cut-out window to operate the controls. Each case measures approximately 1.5” (W) x 3.5” (L) x 0.25” (D). The iPod cases are designed and used to provide the useful functions of organization, portability, storage, and protection to an iPod device.
The item identified as “G” is an iPod case constructed with an outer surface of a man-made textile material. It features an adjustable textile armband secured with a hook-and-loop closure and a circular opening in the front. It is designed to provide organization, portability, storage, and protection to an iPod device.
The item is identified as “B” is a clip organizer. The item identified as “C” is a crystal case. The item identified as “D” is a carrying case. The item identified as “E” is a USB charger. The item identified as “F” are ear buds.
The applicable subheading for the silicone cases, item “A,” will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the clip organizer, item “B,” will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the USB charger, item “E,” will be 8504.40.9580, HTSUS, which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: other, with a rate of duty of 1.5 percent ad valorem.
The applicable subheading for the ear buds, item “F,” will be 8518.30.2000, HTSUS, which provides for headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the iPod case, item “G,” will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 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 crystal case, item “C,” and the carry case, item “D.” Your request for a classification ruling should include a finished sample, as imported, and a description of what it holds. 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.
HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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.
Robert B. Swierupski