The tariff classification of the “MicroShell Folio” for an iPad from China

N174255 July 26, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Peter A. Quinter Becker & Poliakoff 3111 Stirling Road Fort Lauderdale, FL 33312-6525 RE: The tariff classification of the “MicroShell Folio” for an iPad from China Dear Mr. Quinter: In your letter dated June 13, 2011, on behalf of Marware, Inc., you requested a tariff classification ruling. A sample of the MicroShell Folio for an iPad was submitted with your letter and will be returned as requested. Item number 8569 is identified as the MicroShell Folio for an iPad. It consists of two pieces that snap together, a bottom portion and a lid portion. The bottom is composed of clear polycarbonate plastic and the lid is composed an opaque black polyurethane. The lid is magnetic and it is designed to interact with the iPad device. Opening the lid will turn the iPad device ON and closing the lid will turn the iPad device OFF. You suggested classification in subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the machines of heading 8471. Heading 8473 excludes covers, carrying cases and the like from classification in heading 8473. The applicable subheading for the MicroShell Folio for iPad will be 3926.90.9980, 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