The tariff classification of an iPhone case and back cover from China

N226645 August 15, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 7616.99.5090 Cheryl L. Martin CVS/pharmacy One CVS Drive Moonsocket, RI 02895 RE: The tariff classification of an iPhone case and back cover from China Dear Ms. Martin: In your letter dated July 16, 2012, you requested a tariff classification ruling. Your samples will be returned to you. In your letter, you state that style 893682 is an assortment of two different styles of a case for an iPhone. The first style is a case constructed of non-rigid silicone plastic sheeting. The case provides storage, portability, and protection to, and is specially shaped and fitted for, the device. Approximately four fifths of the front of the exterior is open to allow access to the screen. It measures approximately 4.5” (L) x 2.5” (W) x 0.5” (D). The second style is an aluminum back cover for an iPhone. It provides protection to the back of an iPhone. The skin has an adhesive that attaches it to the rear exterior of the device. It does not enclose the device and covers only back. The applicable subheading for the silicone iPhone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other. The rate of duty is 20 percent ad valorem. The applicable subheading for the aluminum back cover will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other. The rate of duty will be 2.5 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