The tariff classification of a Kindle Fire cover/stand from China

N229576 August 30, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of a Kindle Fire cover/stand from China Dear Ms. Diaz: In your letter dated August 3, 2012, on behalf of Marware, Inc., you requested a tariff classification ruling. The sample submitted with your request, identified as the Vibe, item KFVB21, is a cover/stand for the Kindle Fire. The book cover style folder measures approximately 8 inches by 5 inches in its closed condition and can be secured by means of a thin elastic strap sewn to the inside back cover. A rigid plastic frame with four curved tabs secures the Kindle into the back cover while leaving the face and sides exposed. The cover converts to a stand to hold the Kindle Fire at an angle for either typing or viewing. The plastic frame that secures the Kindle is attached to the cover at only one side. Folding the back cover where it is scored allows the Kindle Fire, secured in the frame, to be positioned so that the edge of the device that is in the movable portion of the frame can rest on the front cover at a variety of angles. It can be set at a low angle for typing or a high angle for display. The exterior of the cover/stand is constructed of cellular polyurethane plastic sheeting that is backed with plain woven textile fabric for mere reinforcement. This material is considered to be of chapter 39 plastics for tariff purposes. The interior lining is a pile textile fabric. The sample is being returned as you requested. However, please note that the sample was cut during examination. The applicable subheading for the Vibe folding cover/stand for the Kindle Fire, item #KFVB21, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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