CLA-2-42:OT:RR:NC:N4:441
Pam Reeder
Evans and Wood & Company, Inc.
900 Town and Country, Suite 150
Houston, TX 77024
RE: The tariff classification of an iPad case from China
Dear Ms. Reeder:
In your letter dated May 18, 2012, you requested a tariff classification ruling on behalf of your client, Jasco Products Company. Your sample will be returned to you.
Style 00971 is an iPad case constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, portability, and protection to an iPad device. It is specially shaped and fitted to hold one iPad device. The case opens like a book. The left side of the interior has an adjustable flip-out stand. The right side has a framed area fitted for the device with cut-outs for the charging port, speaker, volume button, power switch, etc. The case has an elastic band that stretches over the front exterior and also serves as hand strap. It measures approximately 7.25” (W) x 9.5” (H) x 1” (D).
You have suggested classification of the case under subheading 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of plastics...office or school supplies. Heading 3926 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in Heading 4202, HTSUS. As such, in order for your article to be classifiable within Chapter 39 it must first be excluded from Heading 4202, HTSUS.
Your article completely encloses the iPad device within the framed area of the case. The front half of the case than folds over the back portion and an elastic strap wraps around the entire article. Your sample does not merely cover the outer portion of the device like a book cover. Additionally, the article does not focus predominately as a stand but rather the stand component is an optional feature of the case. In its totality the case is an article of Heading 4202. In fact, the description of the article of your website refers to it a “T-Tech Portfolio Case [emphasis added] for iPad 2 and new iPad.” The article is also clearly marketed for travel, which is the feature that commonly sets articles of Heading 4202 apart from other storage articles. The article is described as follows on your site:
Tech by Tumi accessories are designed to enhance your travel, business and everyday commuting experiences. With state-of-the-art technology and on-trend styling, the collection includes electronic and travel accessories that simplify your journeys across town and around the world. This portfolio case wraps your iPad 2 in distinctive style without sacrificing protection, and offers the carrying convenience of a built-in hand strap. Professional, modern (smooth grain pattern design) and durable with open access to all ports and controls. Offers easily adjustable stand for multiple angle views and comfortable typing mode. Clear screen protector.
The applicable subheading for style 00971 will be 4202.92.9060, HTSUS, which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6 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,
Thomas J. Russo
Director
National Commodity Specialist Division