The tariff classification of cellular telephone cases from China

N139536 January 10, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Elon A. Pollack Stein Shostak Shostak Pollack & O’Hara, LLP 865 South Figueroa Street, Suite 1388 Los Angeles, CA 90017 RE: The tariff classification of cellular telephone cases from China Dear Mr. Pollack: In your letter dated December 17, 2010, you requested a tariff classification ruling on behalf of your client, Technocel. Your samples will be returned to you. The style BB9330EX05 is a two-piece cellular telephone case constructed of a non-rigid molded silicone plastic and rigid injection molded plastic. The silicone portion acts as a liner and fits into the rigid plastic portion of the case. Both pieces are used together simultaneously and are specially shaped and fitted to hold one cellular telephone device. The case provides organization, storage, portability, and protection to the device. The front portion of the case is open to allow the user to have access to the controls. It measures approximately 2.5” (W) x 4.25” (L) x 0.5” (D). Style BB9330SCAT3 is a three-piece cellular telephone case constructed of rigid injection molded plastic and non-rigid silicone plastic. The rigid portion is made-up of two pieces that snap together and form a complete case. The non-rigid silicone portion fits over the rigid component for additional protection. Both pieces are used together simultaneously and are specially shaped and fitted to hold one cellular telephone device. The case provides organization, storage, portability, and protection to the device. The front portion of the case is open to allow the user to have access to the controls. It measures approximately 2.5” (W) x 4.25” (L) x 0.25” (D). In your letter, you suggest classification under 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. Classification within Heading 3926, HTSUS, is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in Heading 4202, HTSUS. The applicable subheading for both styles will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other. The general rate of duty is 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