CLA-2-39:OT:RR:NC:N4:415
Ms. Jennifer R. Diaz
Diaz Trade Law
12700 Biscayne Boulevard, Suite 301
North Miami, FL 33181
RE: The tariff classification for three cellphone cases and a keyboard with a tablet case from China.
Dear Ms. Diaz:
In your letter dated April 25, 2019, you requested a tariff classification ruling on behalf of your client, Caseable, Inc.
Samples were provided and will be returned separately. Additionally, the “Tablet Smart Case,” SKU SC, which was included in this request, will be separately addressed in ruling number N304342.
The articles under consideration are listed as “Smartphone Hardcase,” SKU HC, “Smartphone Silicone Case,” SKU TC, “Smartphone Premium Case,” SKU PC, and “Keyboard with a Smart cover case,” SKU KC.
The three smartphone cases, SKUs HC, TC, and PC, are protective mobile phone cases constructed wholly of plastic. They serve as an outer shell that covers the back, sides, and corners of the smartphone and do not cover the screen.
The fourth item under consideration is identified as the “Keyboard with a Smart cover case,” SKU KC, which is described as a folding tablet smart case with a magnetic closure, keyboard, plastic tablet holder, and a USB cable. The keyboard, which is adhered to the cover with a magnetic strip and communicates with the installed tablet via Bluetooth, allows the user to type and interact with their tablet like a laptop personal computer.
In your request, you suggest that the “Keyboard with a Smart cover case” is correctly classified under 8471.60.2000, Harmonized Tariff Schedule of the United States (HTSUS). In noting that the subject keyboard cover meets the conditions of Chapter 84 Note 5 (C) which governs units of automatic data processing machines, we agree.
As the three plastic smartphone cases, “Smartphone Hardcase,” SKU HC, “Smartphone Silicone Case,” SKU TC, “Smartphone Premium Case,” SKU PC, are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, 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 “Keyboard with a Smart cover case,” SKU KC, will be 8471.60.2000, HTSUS, which provides for “[a]utomatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: [i]nput or output units, whether or not containing storage units in the same housing: [k]eyboards.” The general rate of duty is Free.
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 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