CLA-2-42:OT:RR:NC:N4:441
Russell A. Semmel
John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, N.Y. 10004
RE: The tariff classification of an iPhone/iPod Touch case from China
Gentlemen:
In your letter dated August 23, 2010, you requested a tariff classification ruling on behalf of your client, ProMark Import Marketing Solutions, Inc. Your sample will be returned to you.
Style SILDUALIP is a case for an iPhone/iPod Touch device. It is constructed from a non-rigid, molded silicone plastic. The case provides organization, storage, portability, and protection to the device. It is specially shaped and fitted for the device. The front portion of the case is completely open, which allows a user access to the controls. It offers various openings that allow the user to connect earphones, jacks and cables for recharging the devices. The case measures approximately 2.25” (W) x 4.25” (L) x 2.25” (D).
You recommend that the above case be classified in subheading 3926.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other articles of plastics, other. However, goods classifiable in heading 4202, HTSUS, are excluded from classification in Heading 3926 by Chapter 39 exclusion note 2(ij). The instant item is eligible for classification in Heading 4202 and therefore is excluded from Heading 3926.
The applicable subheading for both styles will be 4202.99.9000, HTSUS, which provides for in part, other containers and cases, other, other. The general rate of duty is 20% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division