CLA-2-39:OT:RR:NC:N4:415
Aleksandar Todorovic
MeeMojo, Inc.
5700 McAdam Road
Mississauga, ON L4Z 1T2
Canada
RE: The tariff classification of four cellphone cases from Canada.
Dear Mr. Todorovic:
In your letter dated July 22, 2026, you requested a tariff classification ruling.
Images were provided in lieu of samples.
There are four products under consideration, and they are all described as a two-part fitted protective case for
the iPhone 17 Pro / 17 Pro Max. Each consists of a black G10 (fiberglass-reinforced epoxy) plastic
composite rear housing and a machined front bezel, with the bezel material defining the four styles. The first
style has a G10 plastic composite front bezel, the second style has an aluminum bezel, the third style has a
stainless-steel bezel, and the fourth style has a titanium front bezel. All versions will have an internal plastic
polymer impact liner, stainless-steel fasteners, and a neodymium (N52) magnet array for passive
MagSafe-compatible attachment. You indicate that the metal components will not come in contact with the
phone.
In your submission, you indicate that these cases are classifiable under heading 4202. We disagree. We refer
to Headquarters ruling letter H297451, dated November 3, 2020, which details why these cellphone cases are
not classified under heading 4202 but rather by their constituent materials. We hold the opinion that it is the
plastic that would impart the essential character to each case as it provides the impact protection and
predominates over the various metal bezel materials, General Rule of Interpretation 3(b) noted.
As these four cellphone cases would be considered articles of plastic, and as they are 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.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James P. Forkan
Director
National Commodity Specialist Division