The tariff classification of cut-out covers for phones.

NY K83243 March 16, 2004 CLA-2-39:RR:NC:SP:221 K83243 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 8525.20.9070 Ms. Ruby Wood Sevcik Nokia Inc. 6000 Connection Drive Irving, TX 75039 RE: The tariff classification of cut-out covers for phones. Dear Ms. Sevcik: In your letter dated February 16, 2004, you requested a tariff classification ruling. A sample was provided with your letter. The cut-out covers are made of plastic sheeting that has been printed in a design that simulates denim fabric. The cover is cut to the shape of a phone and has cut-outs to accommodate the phone keypad. The cut-out cover is decorative and does not offer any significant protection for the phone. The cover will be imported alone as well as in sets that contain phones, headphones, batteries and other accessories. When imported as part of a set packaged for retail sale, the cut-out covers will be classified under the provision applicable to the article in the set which imparts the essential character. When imparted alone, the cut-out covers will be classified as shown below. Please note that this classification applies to cut-out covers printed with coloration or a repetitive design and may not apply to other printed cut-out covers. The applicable subheading for the cut-out phone covers, when imported alone, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the phone set will be 8525.20.9070, HTS, which provides for transmission apparatus for radiotelephony, radiotelegraphy, radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: other … other radio telephones designed for the public cellular radio communication service: other. The rate of duty will be free.  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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division