CLA-2-42:OT:RR:NC:N4:441
Lorie Gurliaccio
World Wise Consulting, Inc.
1665 NW 102nd Avenue, Suite 107
Doral, FL 33172
RE: The tariff classification of an iPhone case from China
Dear Ms. Gurliaccio:
In your letter dated March 7, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The article you referred to as an iPhone Beetle case is a two-piece case for an iPhone 4 device. The case is constructed of injection molded thermoplastic polyurethane (TPU) plastic. It is specially shaped and fitted for an iPhone device. It provides organization, storage, portability, and protection to the device. When assembled, the two pieces of the case enclose the device. The face of the case is partially open which allows access to the controls. It measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D).
You recommend that the iPhone case to be classified in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other articles of plastics, other. However, heading 3926, HTSUS, is a residual or "basket" provision and such provisions are intended as "broad catch-alls to encompass the classification of articles for which there is not a more specifically applicable subheading.” EM Indus. v. United States, 22 C.I.T. 156, 999 F. Supp. 1473, 1480 n.9 (1998). Therefore, in order for the merchandise to be classified as "other articles" under heading 3926, HTSUS, it must be excluded from classification within heading 4202, HTSUS. Cases for iPhones are not specifically named in heading 4202 nor are generic cell phone cases. The explanatory notes for 4202 indicate that the heading covers only those articles specifically named and "similar containers." As to the broad reach of the residual provision for "similar containers" in heading 4202, HTSUS, by virtue of ejusdem generis, the subject merchandise need only possess the essential character or purpose running through all of the enumerated examples contained in heading 4202, HTSUS, to be classified under that heading. The common characteristic or unifying purpose of the goods in heading 4202, HTSUS, consists of "organizing, storing, protecting and carrying” various items. (See Totes, Incorporated v. United States, 18 C.I.T. 919, 925, 865 F.Supp. 867, 872 (1994)).
The iPhone case is designed to provide storage, protection, portability, and organization to an iPhone device. As such, it is not excluded from heading 4202.
The applicable subheading for the iPhone case will be 4202.99.9000, HTSUS, which provides for other containers and cases, 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division