CLA-2-39:OT:RR:NC:N4:421
Mr. David Nazareth
Disruptive USA Inc.
Windsor House Turnpike Road
High Wycombe
Bucks, United Kingdom HP12 3NR
RE: The tariff classification of protective covers and cases for iPhones and iPads from China
Dear Mr. Nazareth:
In your letter dated April 11, 2011, you requested a tariff classification ruling.
Five samples were included with your letter. Please note that the style numbers for IceBox Edge and The Band were reversed in your letter and do not correspond to the style numbers shown on the sample packaging. This ruling identifies the products by the names and style numbers shown on the retail packaging.
Style IC442, referred to as “Thin Ice Protective Shield” on the retail packaging, is a plastic shell designed to snap onto the back of an iPhone 4. The shell is composed of molded plastics. The shell is essentially flat with two curved sides to enclose the two long edges of the phone. The back incorporates a small oval cut-out for the camera lens and one of the curved sides incorporates three small cut-out holes to provide access to the other ports. The shell does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. The shell measures approximately 4-1/2 inches long by 2-3/8 inches wide by 3/8 inch high. A clear plastic screen protector is packaged with the shell.
Style IC431, referred to as “The Band” on the retail packaging, is a plastic bumper or protective band designed to fit around and protect the four edges of the iPhone 4. Both the front and back of the phone are completely exposed. The bumper also has cut-outs to provide access to the side ports. The bumper measures approximately 4-5/8 inches long by 2-1/2 inches wide by 1/2 inch high.
Style IC423, referred to as “IceBox Edge” on the retail packaging, is a case that is specially shaped and fitted for an iPhone 4. It provides organization, storage, portability, and protection to the device. The case covers the back and four sides of the phone. The four sides curve slightly over the front to partially cover the face of the phone, leaving the rest of the face exposed to allow access to the controls. The back of the case is made of clear semi-rigid plastic. The sides are made of flexible silicone that can be manipulated to fit over the phone. The case measures approximately 4-5/8 inches long by 2-1/2 inches wide by 1/2 inch high.
Style IC419, referred to as “JumpSuit Duo” on the retail packaging, is a pair of cases specially shaped and fitted to accommodate an iPhone 4. The cases provide organization, storage, portability, and protection to the device. Both cases are constructed of non-rigid molded silicone plastic. The fronts of the cases are open, allowing a user to access the iPhone’s controls and touchscreen, while the backs and sides of the cases enclose the device. The cases measure approximately 4-5/8 inches long by 2-1/2 inches wide by 1/2 inch high.
Style PG 518, referred to as “Neoprene Zipper” on the retail packaging, is a case that is specially shaped and fitted for an iPad. It provides organization, storage, portability, and protection to the device. The case measures approximately 10 inches by 8 inches by 1 inch and has a zippered closure along three sides. It is constructed of cellular neoprene rubber that is laminated on both sides with textile fabric. The exterior knit textile fabric forms the outer surface of the case while the interior knit textile fabric forms the soft lining. The interior features one main compartment.
The applicable subheading for item IC442 (Thin Ice Protective Shield) and item IC431 (The Band) 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 item IC423 (IceBox Edge) and item IC419 (JumpSuit Duo) will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for item PG518 (Neoprene Zipper) will be 4202.92.9026, HTSUS, which provides for other containers and cases, with outer surface of man-made textile materials. The rate of duty will be 17.6% 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