The tariff classification of iPhone and iPod Touch accessory kits from China

N084497 December 15, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4202.99.9000; 8504.40.9510; 8504.40.9580; 6307.10.2030; 8544.42.2000; 8544.42.9000 Mr. Jay Fox BDA – Bensussen Deutsch & Associates 15525 Woodinville Redmond RD NE Woodinville, WA 98072 RE: The tariff classification of iPhone and iPod Touch accessory kits from China Dear Mr. Fox: In your letter dated November 9, 2009, you requested a tariff classification ruling. Six sample accessory kits were provided with your letter. The samples are being returned as you requested. SKU #025003-01 is a two-piece multi-function cover for the iPhone identified as “The Case.” Each piece can fit onto the back of the iPhone or the pieces can connect with each other to slide back and forth. One piece includes a plastic clip that enables the case to be worn on clothing or clipped to locations such as a car sun visor. The clip component features a metal wire that holds the clip open to create a stand to hold the iPhone. The slider component can also be removed from the back and clipped to the front of the iPhone. SKU #025000-01 is a two-piece multi-function cover for the iPod Touch identified as “The Case.” It is similar in all material respects to the cover for the iPhone. Each piece can fit onto the back of the iPod Touch or the pieces can connect with each other to slide back and forth. One piece includes a plastic clip that enables the case to be worn on clothing or clipped to locations such as a car sun visor. The clip component features a metal wire that holds the clip open to create a stand to hold the iPod Touch. The slider component can also be removed from the back and clipped to the front of the iPod Touch. The remaining four accessory kits have some components in common. A list of the items in those four kits appears immediately below. A description of the items in the kits follows. SKU #029014-01 is marketed as “The Essentials Kit” for the iPod Touch. This kit consists of a silicone case, a plastic screen protector, a car adapter and an auxiliary cord. SKU #029015-01 is marketed as “The Essentials Kit” for the iPhone. This kit consists of a silicone case, a plastic screen protector, a car adapter and an auxiliary cord. SKU #029016-01 is marketed as “The Deluxe Kit” for the iPod Touch. This kit consists of a silicone case, a plastic screen protector, a car adapter, an auxiliary cord, a cleaning cloth, an AC adapter and a USB cable. SKU # 029017-01 is marketed as “The Deluxe Kit” for the iPhone. This kit consists of a silicone case, a plastic screen protector, a car adapter, an auxiliary cord, a cleaning cloth, an AC adapter and a USB cable. The silicone cases in the above four kits are specially shaped and fitted to contain the iPod Touch or iPhone. The cases measure approximately 2.5 inches in width by 4.5 inches in length by 0.5 inch in depth. The screen protectors are composed of clear polyethylene terephthalate (PET) plastic film and measure approximately 4 inches by 2 inches. The corners are rounded. The car adapters have an attached cord designed to plug into an automobile’s accessory port to draw a direct current from the automobile’s 12-volt battery to charge the iPod Touch or iPhone. The auxiliary cord is a single insulated universal cable with cylindrical multi-contact male to male connectors on each end, which allows the user to connect an iPhone or iTouch to another audio-related device, such as a stereo or a set of isolated speakers. The auxiliary cord measures 24 inches in length. The cleaning cloths are composed of 100 percent polyester textile fabric and are used to clean the iPhone or iPod Touch. The edges are pinked. The AC adapter is used to charge the iPhone or iPod Touch. The USB cable can be used with the adapter or independently. The applicable subheading for the iPhone cover, SKU #025003-01, and for the screen protectors in all of the accessory kits 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 the silicone cases will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the cleaning cloths will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other… other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the AC adapters will be 8504.40.9510, HTSUS, which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: rectifiers and rectifying apparatus: power supplies: with a power output not exceeding 50 W. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the car adapters will be 8504.40.9580, HTSUS, which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: other. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the USB cables will be 8544.42.2000, HTSUS, which provides for insulated wire, cable…other electric conductors, for a voltage not exceeding 1,000V: fitted with connectors: other: of a kind used for telecommunications. The rate of duty will be free. The applicable subheading for the auxiliary cords will be 8544.42.9000, HTSUS, which provides for insulated wire, cable…other electric conductors, for a voltage not exceeding 1,000V: fitted with connectors: other: other. The rate of duty will be 2.6 percent ad valorem. This office is unable to issue a ruling for the iPod Touch cover, SKU #025000-01. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: “No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.” The classification of the iPod Touch is currently under review in our Headquarters office. Thus, the issuance of a ruling on an accessory for the iPod Touch would be inconsistent with 19 C.F.R. §177.7(a). 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