The tariff classification of iPhone cases

N023476 March 19, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 4202.99.9000 Spencer Hutchins AKA International, Inc. 1200 South 192nd Street, Suite 103 SeaTac, WA 98148 RE: The tariff classification of iPhone cases Dear Mr. Hutchins: In your letter dated February 11, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 159156011 is an iPhone case. It is constructed with an outer surface of a non-rigid molded silicone plastic. The item is a case specially shaped and fitted to contain an iPhone device. It is designed to provide organization, storage, portability, and protection to an iPhone. It measures approximately 2.5” (W) x 4.5” (L) x 0.5” (D). Style 159156014 is an iPhone case. It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. The case is specially shaped and fitted for an iPhone device. It is designed to provide organization, storage, portability, and protection to an iPhone. The front of the case has a flap with a hook-and-loop closure, and the back exterior features a belt clip to be worn on clothing. The case has a removable strap with a carabineer at the end. It measures approximately 4.5” (W) x 2.75” (L) x 0.75” (D). The applicable subheading for style 159156011 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the style 159156014 will be 4202.92.9060, HTSUS, which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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/. Your inquiry does not provide enough information for us to give a classification ruling on style 159156019. Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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