The tariff classification of an iPhone back cover from China

N148618 March 15, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Phil Post Harry F. Long, Inc. 631 N. Central Avenue Wood Dale, IL 60191 RE: The tariff classification of an iPhone back cover from China Dear Mr. Long: In your letter dated February 10, 2011, on behalf of OnCore, you requested a tariff classification ruling. The sample submitted with your request is a plastic cover designed to snap onto the back of an iPhone 4. The cover is molded of clear polycarbonate plastic and incorporates a small oval cut-out for the camera lens. The cover is essentially flat with two curved sides to enclose the two long edges of the phone. The back incorporates a small oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to the volume controls. The cover does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. The cover measures approximately 4-5/8 inches long by 2-3/8 inches wide by 7/16 inch high. The sample is being returned as you requested. The applicable subheading for the polycarbonate back cover for the iPhone 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. 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