The tariff classification of a cellular telephone case from China

N072841 September 16, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Michael Gamble Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of a cellular telephone case from China Dear Mr. Gamble: In your letter dated August 14, 2009, you requested a tariff classification ruling on behalf of your client, Pong Research, LLC. Your sample will be returned to you. The item you refer to as a “Pong Case” is a case designed to provide organization, storage, portability, and protection to an iPhone device. It is constructed with an outer surface of a non-rigid molded silicone plastic. It has a flat copper structure on the interior wall of the case. It is specially shaped and fitted to contain an iPhone device. The front exterior has an open face which allows a person to operate the necessary controls. It measures approximately 2.5” (W) x 5” (L). In your letter, you suggest classification under 8517.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527, or 8528; parts thereof: parts. Heading 8517, HTSUS, does not have an accessory provision, thereby making it inapplicable. Additionally, the copper structure that is within the case is not considered to behave as an antenna. Pursuant to General Rules of Interpretation (GRI) 1, the item shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes it. The iPhone case is provided for under Heading 4202, HTSUS. The applicable subheading for the “Pong Case” will be 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division