CLA-2-42:OT:RR:NC:N4:441
Jennifer R. Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of an iPhone case from China
Dear Ms. Diaz:
In your letter dated July 24, 2012, you requested a tariff classification ruling on behalf of your client, Marware, Inc. Your sample will be returned to you.
Style ABCU11 is a leather iPhone case that is imported and packaged with a polypropylene back cover shell. The two-pieces are considered a set for tariff purposes with the leather case imparting the essential character, General Rules of Interpretation, (GRI) 3(b) noted. The leather case has a front magnetic flap and a clip on the rear exterior. The interior of the case is micro-suede lined. The case provides storage, portability, and protection to an iPhone device. It measures approximately 4.75” (L) x 2.75” (D) x 3” (W).
The applicable subheading for the iPhone case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 4.5% 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