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 five cellphone cases from China.
Dear Mr. Agarwal:
In your letter dated October 3, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
Sample One, is listed as “Eco Friendly iPhone 11 Pro Case Biodegradable Back Shell/Coral.” It is constructed from polybutylene adipate terephthalate (PBAT) and polylactic acid (PLA), which are both considered plastics.
Sample Two, is listed as “Eco Friendly iPhone 11 Pro Case Printed White Marble Biodegradable Back Shell/White.” It is also constructed from PBAT and PLA plastics.
Sample Three, is listed as “Eco Leather iPhone 11 Pro Case Biodegradable Back Shell/Black.” It is also constructed from PBAT and PLA plastics, but features a back panel, which per your submission is genuine sheep leather.
Sample Four, is listed as “Eco Leather iPhone 11 Pro Case Biodegradable Back Shell with Pocket/Pink.” This is similar to the Sample Three case, though the back panel also features a pocket that has been sewn together from the same sheep leather. Thus, it is capable of containing articles other than the cellphone.
These four cases serve as an outer shell that covers the back, sides, and corners of the iPhone and do not cover the screen.
Sample Five, is listed as “Eco Leather iPhone 11 Pro Case 2 In 1 Folia & Detachable Biodegradable Back Shell – Black/Red.” This case feature a front flap that is secured with a magnetic strap and has interior pockets. The interior also features a plastic component that secures the iPhone in place. Per the provided documentation, it is principally constructed from genuine sheep leather. This case is also capable of containing articles other than the cellphone.
As the first three cases, Samples One, Two, and Three, would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, 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 last two cases, Samples Four and Five (phone cases with pockets), will be 4202.31.6000, HTSUS, which provides, in pertinent part, for “[a]rticles of a kind normally carried in the pocket or in the handbag: [w]ith outer surface of leather or of composition leather: [o]ther.” The column one, general rate of duty is 8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.31.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.31.6000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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