CLA-2-39:OT:RR:NC:N4:415
Mr. Sumit Agarwal
Aegis Vision Limited
Boundary House, Boston Road
London W7 2QE
United Kingdom
RE: The tariff classification of cellphone cases from China.
Dear Mr. Agarwal:
In your letter dated April 20, 2018, you requested a tariff classification ruling on three styles of cellphone cases.
The first item under consideration is the “Uunique Keyline iPhone X case.” The main body is molded plastic with an outer surface wrapped in polyurethane plastic that is embossed to appear like leather. It also features a small aluminum metal strip and logo.
The second item is the “Uunique Pink Shimmer iPhone X case.” The main component of this case, the part that holds and protects the phone, is plastic. The outer surface is wrapped in polyurethane plastic that is embossed to appear like leather. It also features a small aluminum metal strip inlay, logo, and attached charm. This case has a flap that can be closed over the face of the phone, the flap features an inner core of paperboard and ethylene vinyl acetate (EVA) plastic.
The third item is the “Uunique Cambridge iPhone X case.” It is a molded plastic case for an iPhone X device. The case is specially shaped and fitted to contain the device. On the outer surface of the case there is a pocket for identification or credit cards.
The “Uunique Keyline iPhone X case” and the “Uunique Pink Shimmer iPhone X case” are both considered articles of plastic and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the “Uunique Cambridge iPhone X case” will be 4202.99.9000, HTSUS, which provides for “[t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division