The tariff classification of cell phone cases from China

N224238 July 27, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Sandra Kobs Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of cell phone cases from China Dear Ms. Kobs: In your letter dated June 29, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style HBG4162-23 is a cell phone case constructed with an outer surface of 100% polyurethane plastic sheeting. It is designed to provide organization, storage, portability and protection to a cell phone. The case has a textile-lined storage compartment with a zipper closure at the top. The front and rear exteriors both have an open pocket across the width of the case. The case has a detachable wrist strap for carrying and measures approximately 3.5” (W) x 5” (H) x 1” (D). Style HBG41262-06 is an iPhone case constructed with an outer surface of 100% polyurethane plastic sheeting. It is designed to provide organization, storage, portability and protection to an iPhone. The case has a textile-lined storage compartment with a snap tab closure over the top opening. It has a detachable wrist strap for carrying and measures approximately 3.5” (W) x 5.5” (H). The applicable subheading for the cases will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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