The tariff classification of a cell phone shield or cover from China.

N032218 July 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a cell phone shield or cover from China. Dear Ms. Balice: In your letter dated June 29, 2008, you requested a tariff classification ruling. The sample provided with your letter is identified as a cell phone shield, style 0726-0903. The shield is a two-piece cover composed of molded plastics. One side snaps onto the back of the phone, and the other side snaps onto the flip top. The cover provides decoration and protection for the cell phone. The applicable subheading for the cell phone shield/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. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division