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 a Kindle case from China
Dear Ms. Diaz:
In your letter dated August 3, 2012, you requested a tariff classification ruling on behalf of Marware, Inc. Your sample is being returned to you.
Product number KESG11 is a non-rigid molded plastic case for a Kindle touch device. The back and sides of the case wrap around the front and, thus, encloses the device. The case provides storage, protection, and portability to the device. It measures approximately 4.75” (W) x 6.75” (H) x 0.3” (D).
You suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other, and you reference New York Ruling N163558, dated May 20, 2011, which classified a micro-shell made of molded polycarbonate plastic in that subheading. Chapter 39 legal note 2(m) excludes articles that are provided for in heading 4202 from classification in chapter 39. Since the SportGrip is similar to the cases of heading 4202, it cannot be classified in any of the provisions of chapter 39, including subheading 3926.90.9980. The product that was the subject of NY N163558 was of a completely different construction than the SportGrip, consisting of a rigid half-shell cover piece that snapped onto the base of a computer and a rigid half-shell cover piece that snapped onto the lid. The two pieces did not connect in any way and did not form a case.
You have suggested, as a second alternative, that the product be classified in a subheading 4202.92.9060, which provides for covers and cases with an outer surface of plastic sheeting material or of textile material. The sample provided with your request is made of molded plastic and lacks an outer surface of plastic sheeting or textile material.
The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, 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,
Thomas J. Russo
Director
National Commodity Specialist Division