The tariff classification of iPad cases from China

N102216 May 6, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 4202.99.9000 Jean Lee JWIN Electronics 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of iPad cases from China Dear Ms. Lee: In your letter dated April 12, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style ICC802 is an iPad case constructed of a non-rigid molded plastic. It is designed to provide organization, storage, portability, and protection to an iPad device. It is specially shaped and fitted to hold one iPad device. The case includes a plastic stand that allows for hands free use of the device. The case has an open front that allows for easy access to the iPad controls. It measures approximately 7.5” (W) x 9.5” (H) x 0.25’ (D). Style ICC805 is an iPad case constructed with an outer surface of man-made textile material. It is designed to provide organization, storage, portability, and protection to an iPad device. It has one interior compartment that secures with a hook-and-loop closure. The case is specially shaped and fitted to hold one iPad device. It measures approximately 8” (W) x 10” (H) x 0.25” (D). The applicable subheading for the molded plastic case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, 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 man-made textile case is 4202.92.9026, HTSUS, which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate 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/. 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