The tariff classification of a tablet and phone cover assortment from China

N214928 May 22, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Aaron Cullen Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a tablet and phone cover assortment from China Dear Mr. Cullen: In your letter dated April 20, 2012, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The sample provided with your letter, identified as item 887601, consists of a back cover for a cell phone and a back cover for a tablet shrink wrapped together and labeled with a printed paper band that identifies the contents as a tablet and phone cover set. The covers are shells made of molded plastics that snap onto the backs of the devices as a form of protection. The shells are essentially flat with two curved sides to enclose the two long edges of each device. The backs incorporate a small cut-out hole for the camera lens and the curved sides incorporate small cut-out holes to provide access to the other ports. The shells do not have transverse sides to protect the short edges of the devices, and do not extend over any portion of the fronts of the devices, leaving the entire face and two sides of each device completely exposed. The tablet shell measures approximately 9.5 inches long by 7.5 inches wide by .25 inch high. The phone shell measures approximately 4.5 inches long by 2.5 inches wide by .25 inch high. The sample assortment is being returned as you requested. The applicable subheading for the tablet and phone cover assortment, item 887601, 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, Thomas J. Russo Director National Commodity Specialist Division