The tariff classification of a cell phone case from China

N217256 June 5, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a cell phone case from China Dear Mr. Liu: In your letter dated May 8, 2012, you requested a tariff classification ruling on behalf of your client, AFC Trident, Incorporated. Your sample will be returned to you. Style AMS-GNOTE is a five piece cell phone case constructed of both non-rigid silicone plastic and molded rigid plastic. The article consists of the cell phone case, a removable back cover with a metal clip, a detachable plastic clip, a plastic frame cover, and a plastic sheeting screen protector. The item is considered a composite good with the silicone cell phone case imparting the essential character, General Note of Interpretation 3(b) noted. The case, in its entirety, is designed to provide organization, storage, portability, and protection to a cell phone. It is specially shaped and fitted to hold one cell phone. The case can be carried or clipped to a belt. The face of the case is partially open to allow access to the controls and the touch-sensitive screen. It measures approximately 3.5” (W) x 6” (H) x 0.25” (D). The applicable subheading for the cell phone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20 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, Thomas J. Russo Director National Commodity Specialist Division