The tariff classification of an iPhone case from China

N232293 September 10, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Mr. Greg Fields Vera Bradley Designs 2208 Production Road Fort Wayne, Indiana 46808 RE: The tariff classification of an iPhone case from China Dear Mr. Fields: In your letter dated August 21, 2012, which was received in this office on August 27, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Item number 12430, concept number c748, is an iPhone case constructed of rigid molded plastic. The case is made of two pieces that snap together. The iPhone slides into the front piece, then the back portion is snapped into place, securing the iPhone while leaving the front partially exposed. It is specifically shaped and designed to contain an iPhone device. It has several cut-out openings to provide access to the side ports and camera lens. The case provides storage, portability, and protection to an iPhone device. It measures approximately 2.5” (W) x 4.5” (H) x 0.50” (D). The applicable subheading for item number 12430 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (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