CLA-2-39:OT:RR:NC:N4:415
Richard G. Fleischer III
Richard G. Fleischer Customs Brokers
132 West 132nd Street
Los Angeles, CA 90061
RE: The tariff classification of two plastic “Apple AirPods” case covers from China.
Dear Mr. Fleischer:
In your letter dated October 24, 2023, you requested a tariff classification ruling on behalf of your client, CMS Distribution, Inc.
Samples were submitted and will be returned separately.
There are two products under consideration. They are silicone sleeves that are fitted over an “AirPods” charging case and are not meant to be removed when in use. The first item, the “Catalyst Case,” SKU number 281931, is for use with a third generation “AirPods” charging case. The second item, the “Catalyst Waterproof & Drop Proof Case,” SKU number 309531, is for a second generation “AirPods Pro” charging case. For both, the top of the cover leaves a small gap where the user can fold back the silicone, exposing the hinge of the charging case and allowing for the removal of the inner earbuds (“AirPods”). The first cover has a protruding plug with a hole designed to fit the included carabiner clip. The second features a protruding plug with a hole designed to fit the included lanyard. The carabiner or lanyard allows the user to attach the product to a purse, backpack, or keychain. The interior of these covers includes ribbing to prevent slipping of the “AirPods” charging case and to deter water from entering the interior of the cover.
We ruled on a similar “AirPods” case cover in New York ruling N326692, dated June 30, 2022.
As the “Catalyst Case” and “Catalyst Waterproof & Drop Proof Case,” SKU numbers 281931 and 309531, would be considered articles of plastic, and as they are 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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