CLA-2-39:OT:RR:NC:N4:421
Mr. Steve Nowik
Panalpina, Inc.
800 Devon Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of cell phone covers and cases from China
Dear Mr. Nowik:
In your letter dated February 8, 2011, on behalf of Fellowes Inc., Illinois, you requested a tariff classification ruling.
Four samples were included with your request. Style C90911 is a two piece cover for a slider phone. The cover is molded from polycarbonate plastic. One piece of the cover snaps onto the back of a slider cell phone while the other piece snaps onto the front of the phone. The two pieces function independently and do not interconnect with each other to form a case.
Style 91460 is a two piece phone case molded from polycarbonate plastic. A cell phone is placed between the front and back covers, which then snap together to protect the device. Unlike Style C90911, these two pieces interconnect to form a case for the phone. The case provides organization, storage, portability and protection to the device. The back has a clasp that can be used to secure the phone, e.g., to a belt, waistband, strap or pocket. This clasp swivels and opens up to act as an adjustable kickstand for viewing the device.
Style 91188 is a one piece soft polyurethane case designed to provide organization, storage, portability and protection to a cell phone. The case covers the back and four sides of the phone. The four sides curve slightly over the front to form a thin frame around the front of the phone, leaving the face exposed to allow access to the controls. The pliable material allows the case to be manipulated to fit over the phone.
Style 91604 is a two piece polycarbonate slider case designed to provide organization, storage, portability and protection to a cell phone. A cell phone is placed into the larger section of the case and the smaller, bottom segment slides into the larger one to lock the device into place. When the two pieces are joined the resulting case resembles style 91188 in that it covers the back and four sides of the phone and forms a thin border around the front, leaving the face exposed to allow access to the controls. However, the polycarbonate is a hard material that does not have the pliability to be manipulated around the phone. The two piece construction in Style 91604 allows the case to be snapped together around the phone to form a rigid protective case.
The samples are being returned as you requested.
The applicable subheading for the two piece cover for the slider phone, style 90911, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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 cell phone cases, styles 91460, 91188 and 91604, will be 4202.99.9000, HTSUS, which provides for other cases and containers, other, other, other. The rate of duty will be 20 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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division