The tariff classification of an iPad case, calculator case and cell phone case from China

N150944 March 28, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 4202.92.9060 John G. Bonn J B Customs Brokers 5250 W. Century Boulevard, Suite 605 Los Angeles, CA 90045 RE: The tariff classification of an iPad case, calculator case and cell phone case from China Dear Mr. Bonn: In your letter dated February 22, 2011, you requested a tariff classification ruling on behalf of your client, DKP. Your sample will be returned to you. Style TC8298 is a carrying case for an iPad measuring approximately 10.25” (W) x 9.5” (L). The case is flat. The front side is constructed of a man-made textile material and printed with the company’s name. The back side has a border of textile material that extends from a quarter inch to two inches wide with the remaining area comprised of clear plastic. The essential character is imparted by the textile material, General Rule of Interpretation (GRI) 3b noted. It is designed to provide organization, storage, portability, and protection to an iPad device. It is specially shaped to hold one iPad device. The case secures with a zip-lock and hook-and-loop closure. Style TC8043B is a generic carrying case for a calculator that can be worn around the neck. It measures approximately 3.5” (W) x 6.5” (L). The case is flat. The front side is constructed of a man-made textile material and printed with the company’s name. The back side has a border of textile material that extends from a quarter inch to two inches wide with the remaining area comprised of clear plastic. The essential character is imparted by the textile material, GRI 3b noted. It is designed to provide organization, storage, portability, and protection to its contents. The case secures with a zip-lock and hook-and-loop closure. Style TC8403A is a cell phone case constructed of sheeting of plastic that measures 10 mils. It has a single storage compartment and secures with both a zip lock and plastic snap closure. The case measures approximately 3.5” (W) x 7.5” (L). It is of a durable construction and suitable for repetitive use. In your letter, you suggest classification for style TC8298 and style TC8043B under subheading 6307.90.9889, Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Alternatively, you suggested subheading 3923.10.0000, HTSUS, for style TC8298 which provides for articles for the conveyance or packing of goods…boxes, cases, crates and similar articles. The goods of Heading 6307, HTSUS are limited by Legal Note 1(l) and the goods of Heading 3923, HTSUS are limited by Legal Note 2(ij) which excludes containers of Heading 4202. Both styles are articles of Heading 4202, and as such are excluded from both Heading 6307 and Heading 3923. Additionally, you suggested classification for style TC8403A under subheading 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. However, the case is not akin to the articles classified in that section of Heading 4202. The applicable subheading for styles TC8298 and TC8043B will be 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. The applicable subheading for style TC8403A will be 4202.92.9060, HTSUS which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division