The tariff classification of an iPad case from India

N228415 August 15, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Angie McDaniel Ben Sherman Clothing, LLC 555 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of an iPad case from India Dear Ms. McDaniel: In your letter dated July 26, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style MH00232 is an iPad case constructed with an outer surface of 100% genuine leather. It is designed to provide storage, portability, and protection to an iPad device. It is specially shaped and fitted to hold one iPad device. The case has a lined storage compartment and an opening at one end. It measures approximately 10” (L) x 8” (W). The applicable subheading for the iPad case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 4.5% 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