The tariff classification of a molded plastic case from China

NY M84026 June 9, 2006 CLA-2-42:RR:NC:N3:341 M84026 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Debra J. Conner Hellmann Worldwide Logistics, Inc. 5401 Oswego Street, Suite A Denver, CO 80239 RE: The tariff classification of a molded plastic case from China Dear Mr. Conner: In your letter dated May 31, 2006, you requested a tariff classification ruling on behalf of your client, Otter Products, of Boulder, Colorado. The submitted sample is a hinged iPod case that is constructed of clear molded polycarbonate plastic. It measures approximately 3”W x 6”L x 1”H and features a gray closing latch on one end and a gray plastic clip on the back. Inside of the case is an electric jack for the iPod to be plugged in to. The iPod controls are accessible through openings in the case. The packaging states that an airtight seal is created when the case is closed offering protection from sand, dust, and water (up to three feet), as well as from accidental drops. You suggested classification in subheading 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other: Other: Other.” However, this item is not considered a part or an accessory for an apparatus of headings 8519 to 8521, but rather a protective case. Heading 4202, HTSUS, is the most specific provision for containers and cases designed to contain an iPod. Heading 8522, HTSUS, is less specific. The applicable subheading for the molded plastic case will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division