The tariff classification of an iPhone back cover from China

N218315 June 19, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of an iPhone back cover from China Dear Ms. Reeder: In your letter dated May 18, 2012, on behalf of Jasco Products Company, you requested a tariff classification ruling. The sample provided with your letter is a cover made of rigid molded plastics that is designed to snap onto the back of an iPhone. The back of the cover has a decorative wood overlay. The cover is essentially flat with two curved sides to enclose the two long edges of the phone. The cover incorporates a small oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to the volume controls. The cover does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. The cover measures approximately 4.5 inches long by 2.25 inches wide by 0.44 inch high. As you requested, the sample will be returned. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. You suggest classification as an article of wood in subheading 4421.90.8780, HTSUS. However, the wood is merely a decorative overlay on the flat back portion of the cover. It is the shaped, rigid plastic shell that forms the actual cover that protects the rear and two sides of the phone. Even if the wood overlay were completely removed, the plastic shell would be a fully functioning protective back cover, and it is the plastic shell that imparts the essential character. The applicable subheading for the iPhone back cover 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, Thomas J. Russo Director National Commodity Specialist Division