The tariff classification of an iPad case from the United Kingdom

N232475 September 17, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Terry Desanto Service By Air 222 Crossways Park Drive Woodbury, NY 11797 RE: The tariff classification of an iPad case from the United Kingdom Dear Ms. Desanto: In your letter, which was received in this office on August 28, 2012, you requested a tariff classification ruling on behalf of Venom Communications Ltd. Your sample is being returned. Item number CO7307 is an iPad case constructed with an outer surface of polyurethane (PU) plastic sheeting. The case provides storage, portability, and protection to an iPad device. It is specifically shaped and fitted to hold one iPad device. The right side has a framed area that encloses the device. The frame has cut-outs for the charging port, speaker, volume controls, camera lens, etc. There is a four inch wide tab that fits around one side of the iPad to secure it within the frame. The left side of the case folds over the right and is secured with magnets. The case measures approximately 5.5” (W) x 8” (H) x 0.75” (D). The applicable subheading item number CO7307 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer sheeting of plastics, other. The rate of duty will be 17.6% 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