CLA-2-: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 a silicone 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.
A style number was not provided for the sample submitted. The sample is a case that is constructed of a non-rigid silicone plastic. You state in your letter the submitted sample will be imported and set up for retail sale with a plastic shell and a plastic holster. Samples of the additional components were not submitted. You stated that the submitted sample is not a stand-alone item but rather will used together with the additional components. When used together, the three components form a complete case that is specially shaped and fitted for an iPhone device. Furthermore, while on its own the submitted sample may not fit the current model of the iPhone, it is nonetheless a generic case for other smart phones, MP3 player or other similarly sized devices. It provides organization, storage, portability, and protection to a handheld device. It measures approximately 2.5" (W) x 4.5" (L) x 0.25" (D).
You recommend that the silicone 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, goods classifiable in heading 4202 are excluded from classification in Heading 3926 by Chapter 39 exclusion note 2(m). The instant item is eligible for classification in Heading 4202. Therefore, it is excluded from Heading 3926, HTSUS.
The applicable subheading for the silicone case 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.
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