CLA-2-85:OT:RR:NC:N2:212
Cary Chow
RKS Design
350 Conejo Ridge Ave.
Thousand Oaks, CA 91360
RE: The tariff classification of a phone case with magnifier from China
Dear Mr. Chow:
In your letter dated January 12, 2021, you requested a tariff classification ruling on behalf of your client, Nearsight.
The merchandise under consideration is described as a protective phone case with a magnifier. The item consists of plastic front bezel, aluminum rear bezel and a plastic magnifier back plate. The case further incorporates openings on the back plate and bezels that allow access to the camera lens, control buttons and charging port. The case is designed to allow the back plate magnifier to slide up and flip over to front of the phone, providing 4X magnification to help users read smaller texts on the phone screen. You state that the case does not have any storage space or compartments for items other than the phone.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff Schedule of the United States (HTSUS), when taken in numerical order, set forth the official guidance for classifying merchandise as it enters the US. GRI 1 states, in part, that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states, in part, that when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In the event that a determination as to the essential character cannot be reached, we reference GRI 3(c), which states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
It is the opinion of this office that neither the phone case nor the magnifier impart the essential character as they equally contribute to the nature and character of the subject merchandise. Therefore, classification will be in accordance with GRI 3(c). After a complete review of the competing headings, we have determined that the magnifier, classifiable under heading 9013, HTSUS, occurs last in numerical order and, therefore, will drive classification for the subject good.
The applicable subheading for the phone case with magnifier will be 9013.80.2000, HTSUS, which provides for “Liquid crystal devices not constituting articles provided…other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments; Hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.” The general rate of duty will be 6.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.2000, 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 9013.80.2000, 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 Section 301 trade remedy, 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 https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division