The tariff classification of an iPhone case and cover from China

N232850 September 4, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4202.99.9000 Diane J. Grosso Horizon Group, USA 76 Stirling Road Warren, NJ 07059 RE: The tariff classification of an iPhone case and cover from China Dear Ms. Grosso: In your letter, which was received in this office on August 30, 2012, you requested a tariff classification ruling. Your samples are being retained by this office. Style number 31546 is an iPhone case constructed of non-rigid molded plastic. It is specifically shaped and designed to contain an iPhone device. The four sides of the case curve around the front of the device enclosing it within the case. 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” (L) x 0.50” (D). Style 31545 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 two 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). The applicable subheading for the molded plastic case 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. The applicable subheading for the iPhone back cover will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division