CLA-2-39:OT:RR:NC:N4:415
Mr. Stephen T. Heller
Best Buy Purchasing, LLC
7601 Penn Avenue South
Richfield, MN 55423
RE: The tariff classification of a plastic Apple Airpods case cover from China.
Dear Mr. Heller:
In your letter dated June 17, 2022, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as an “AirPods Silicone Case-Black,” SKU number 06501001, product number BE-APCSIBK23. It will be made wholly from silicone plastic and is intended to be a protective cover for the AirPods charging case. This cover is specially designed to fit over the Apple AirPods 3 charging case and is not meant to be removed when in use. It is split approximately 70/30 with a silicone hinge connecting the two parts. There is a flap on the bottom which can be opened, allowing a cable to be inserted into the case for charging. There is a hole on the front to see the charging status. The silicone cover also has a protrusion on the side with a hole in it. This hole can be used to attach the provided aluminum carabiner, which can then be used to attach this to a purse or backpack. We agree that this is appropriately classified within heading 3926.
As the “AirPods Silicone Case-Black,” SKU number 06501001, product number BE-APCSIBK23, would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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 CFR 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