The tariff classification of an iPhone case from Korea

N231075 September 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4202.99.9000 Robert Sul Uncommon, LLC. 1556 West Carroll, Unit 202 Chicago, IL 60607 RE: The tariff classification of an iPhone case from Korea Dear Mr. Sul: In your letter dated July 23, 2012, which was received in this office on August 16, 2012, you requested a tariff classification ruling. Your sample will be returned to you. The sample was submitted without a style number. It is a two-piece case for a 4/4S iPhone. One piece of the case is an outer-ring and the second piece is a back plate. The two pieces snap together forming a complete case that encloses the device. Both pieces are made of molded plastic. The case is specifically shaped and designed to contain an iPhone device. It provides storage, portability, and protection to an iPhone device. It incorporates a small oval cut-out for the camera lens and one of the sides incorporates a cut-out to provide access to the volume controls. The case measures approximately 2.5” (W) x 4.5” (H) x 0.50” (D). When imported separately the applicable subheading for the individual plastic outer ring or individual plastic back plate will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. If the components are imported together as a complete case, the applicable subheading will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20 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