CLA-2-39:OT:RR:NC:N4:415
Shigeru Kozaki
Tomoike Industrial Co., Ltd.
12F, Kintetsu Shin-Nanba Blog, 1-4-38 Minato-machi, Naniwa-ku
Osaka, 5560017
Japan
RE: The tariff classification of a plastic smartphone case from Japan.
Dear Mr. Kozaki:
In your letter dated October 8, 2025, you requested a tariff classification ruling.
The product under consideration is a smartphone case made predominately from hard polycarbonate plastic.
It also features a small urethane plastic foam cushion which aids in the case fitting to the phone. Your
submission indicates that this case covers the back, sides, and corners of the phone, but not the screen. You
also indicate that this case will be sized to fit various versions of the iPhone.
As the smartphone case would be considered an article of plastic, and as it is not more specifically provided
for elsewhere, the applicable subheading will be 3926.90.9989, 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Japan with an ad
valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject
to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.73, in
addition to subheading 3926.90.9989, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 CBP 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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division