The tariff classification of iPhone cases and a cover from China

N231915 September 10, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4202.99.9000 Deborah A. Johnson Design LAB Inc. 19210 S. Vermont Avenue Building E Gardena, CA 90248 RE: The tariff classification of iPhone cases and a cover from China Dear Ms. Johnson: In your letter, which was received in our office on August 22, 2012, you requested a tariff classification ruling. We are retaining your samples. Sample 1 is a back cover for an iPhone device. It is constructed of rigid molded plastics and is designed to snap onto the back of an iPhone. The cover is essentially flat with curved sides to enclose the two long edges of the device. The cover incorporates a small oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to the volume controls. The cover does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the device, leaving the entire face and two sides of the device completely exposed. The cover measures approximately 4.5” (L) x 2.25” (W) x 0.50” (D). Samples 2 and 3 are iPhone cases constructed of non-rigid molded plastic. They are specifically shaped and designed to contain an iPhone device. The four sides of each case curve around the front of the device enclosing it within the case. They have several cut-out openings to provide access to the side ports and camera lens. The cases provide storage, portability, and protection to an iPhone device and measures approximately 2.5” (W) x 4.5” (L) x 0.50” (D). The applicable subheading for the iPhone back cover 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. The applicable subheading for the molded plastic case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20% 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