The tariff classification of an iPhone Case and a cleaning cloth from China

N196156 December 27, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000, 6307.10.2030 Ben Stiling Amazon Fulfillment Services 333 Boren Avenue N. Seattle, WA 98109 RE: The tariff classification of an iPhone Case and a cleaning cloth from China Dear Mr. Stilling: In your letter dated November 23, 2011, you requested a tariff classification ruling. Style B00418WD7S is an iPhone case constructed of non-rigid thermoplastic polyurethane (TPU) plastic. A clear plastic screen protector and a cleaning cloth are packaged with the case. The cloth is made of man-made fiber knit fabric. It measures 3 x 3 inches and features pinked edges. The case is specially shaped and fitted for the iPhone device. It provides organization, storage, portability, and protection to the device. The back and all four sides of the case enclose the device. The front and sides have openings allowing a user access to the screen and controls. The iPhone case measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D). In your ruling request you suggested subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS) as an alternative classification for your iPhone case. Subheading 3926.90.9980 provides for other articles of plastics, other. Articles of Heading 4202 are excluded from Chapter 39 by legal note 2(m) of chapter 39. Unlike decorative covers, the case encloses the phone and, as such, it is akin to the articles of Heading 4202. The applicable subheading for the iPhone case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the cleaning cloth will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floor cloths, dishcloths, dusters and similar cleaning cloths: other… other. The duty rate 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division