CLA-2-39:OT:RR:NC:N4:421
Ms. Jean Lee
Jwin Electronics
2 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of screen protector kits from China
Dear Ms. Lee:
In your letter dated May 11, 2011, you requested a tariff classification ruling.
Samples were provided with your letter. Item #ICC1405 is a screen protector kit designed for use with an iPhone. The kit includes two screen protectors and a soft lint-free cloth. The screen protectors are composed of clear polyethylene terephthalate (PET) film that is shaped and sized to fit an iPhone. Each screen protector consists of a flat plastic sheet with rounded corners and measures approximately 4-1/4 inches by 2-3/16 inches. There is a small circular cut-out at the bottom end of the protector which is designed to allow a person access to a button on the front of the iPhone. There is a small oval cut-out at the top end designed to access the ear speaker for the phone. The screen protectors do not have an applied adhesive. Rather, they adhere to the iPhone by means of static electricity.
Item #ICC1194 is a screen protector kit for a 2nd Generation iPad. The kit includes two screen protectors and a soft lint-free cloth. The screen protectors are composed of clear polyethylene terephthalate (PET) film that is shaped and sized to fit an iPad. Each screen protector consists of a flat plastic sheet with rounded corners, and measures approximately 9 ΒΌ inches in height by 7 inches in width. There is a small circular cut-out at the top of the protector and an oval cut-out at the bottom. The screen protectors do not have an applied adhesive. Rather, they adhere to the iPad by means of static electricity.
You suggest in the alternative classification for the screen protectors in heading 3919.10.2030, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule at the international level. The Explanatory Notes to heading 3919 state that the provision is limited to flat shapes which are pressure-sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure. The screen protectors are not pressure-sensitive or tacky. They cling only to certain smooth flat surfaces and only by means of static electricity.
The applicable subheading for both the iPad and the iPhone screen protector kits 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.
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