The tariff classification of a plastic phone bumper from Korea

N236998 January 25, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Stephanie Park LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a plastic phone bumper from Korea Dear Ms. Park: In your letter dated December 27, 2012, you requested a tariff classification ruling. A sample was provided with your letter. Item CCH-190 is described as a bumper case for a smart phone. The bumper is composed of TPU (thermoplastic polyurethane). Although referred to as a case, this item does not encase or enclose a phone. It consists merely of a bumper that fits around the edges of the phone and protects the four sides. Both the front and back of the phone are completely exposed. The applicable subheading for the plastic bumper, item CCH-190, 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. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division