The tariff classification of the Game Grip accessory kit from Taiwan.

N056416 April 29, 2009 CLA-2-39:OT:RR:NC:4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Peter A. Quinter Becker & Poliakoff Emerald Lake Corporate Park P.O. Box 9057 Fort Lauderdale, FL 33310-9057 RE: The tariff classification of the Game Grip accessory kit from Taiwan. Dear Mr. Quinter: In your letter dated March 9, 2009, on behalf of Marware, Inc., you requested a tariff classification ruling. The sample provided with your letter, identified as a Game Grip, is marketed as an accessory kit for an iPhone 3G or iPod touch 2G. The Game Grip is a molded plastic holder designed to support an iPhone or iPod touch when used for gaming. The controller-shaped holder forms a frame that incorporates two hand grips, each of which is covered with a replaceable silicone grip cover. The holder has a cavity at the center into which the electronic device will be secured. The accessory kit includes a silicone skin for the iPhone and a silicone skin and plastic spacer insert for the iPod touch. These components are used to secure the device into the Game Grip. You suggest classification in subheading 9504.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for video games of a kind used with a television receiver and parts and accessories thereof. The iPhone and the iPod touch are not classifiable as games or other articles of chapter 95, so accessories for these articles cannot be classified in chapter 95. There is no tariff provision for accessories for iPhones or iPods. This office agrees with your suggested alternate classification in the provision for other articles of plastics. The applicable subheading for the Game Grip accessory kit will be 3926.90.9980, 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