The tariff classification of an iPod cover and iPod case

N020615 December 19, 2007 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 3926.90.9980, 4202.92.9026 Charles S. Parisi Parisi Services, Inc. 11105 South La Cienega Blvd Los Angeles, CA 90045 RE: The tariff classification of an iPod cover and iPod case Dear Mr. Parisi: In your letter dated December 5, 2007, on behalf of Alpan Lighting Products, Inc., you requested a classification ruling. The samples which you submitted are being returned as requested. Style C is an iPod face cover constructed of clear molded plastic. It snaps over the face of an iPod and the controls are accessible through a circular opening. The face cover protects the iPod from any shock, impact or scratches. It measures approximately 1” (W) x 2” (H). Style D is an iPod case. It is constructed with an outer surface of man-made textile material. The item is a small carrying case specially shaped and fitted for an iPod device and earphones. It secures with a zipper closure on three sides. The case also has a metal carabineer that can be attached to a lanyard. It measures approximately 2.25” (W) x 1.5” (H). The applicable subheading for style C, the iPod face cover, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for style D, the iPod case, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent 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/. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division