The tariff classification of Smart Phone Cases from Taiwan

N286857 June 30, 2017 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190 Ms. Amy J. Johannesen Johannesen Associates, PC 69 Charlton Street New York, NY 10014 RE: The tariff classification of Smart Phone Cases from Taiwan Dear Ms. Johannesen: In your letter dated May 26, 2017, on behalf of Aevoe Corporation d/b/a moshi (Aevoe), you requested a tariff classification ruling. Representative samples of smart phone cases packaged for retail sale were submitted for our review and will be returned as requested. The articles under consideration are identified as Aevoe’s iGlaze Armour and Armour style smart phone backing cases. You stated in your letter that the smart phone cases have “an outer surface predominantly of aluminum, with some polycarbonate trim, and an inner lining of thermoplastic polyurethane (TPU)…The aluminum forms the greatest portion of the visual surface of the cases and is paired with a small amount of polycarbonate trim at the top and bottom of the backing.” The aluminum and polycarbonate trim form the outside of the smart phone case and provide support for the soft interior TPU lining. The aluminum accounts for approximately 56 percent of the total cost of materials in the hard shell backing. Each Aevoe iGlaze Armour and Armour smart phone backing case is a composite article that is composed of an outer surface predominantly of aluminum, a polycarbonate trim and an inner lining of TPU. The aluminum, polycarbonate and TPU components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the aluminum, polycarbonate and TPU components of the smart phone backing cases in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As each Aevoe iGlaze Armour and Armour smart phone backing case is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." We must determine whether the aluminum, polycarbonate or TPU component imparts the essential character to the smart phone backing case in question. In this instance, the aluminum forms the greatest portion of the visual surface area and materials cost of the back of these cases. As stated in your letter, the aluminum “significantly impacts the protective functionality of the cases, providing a strong and lightweight protective layer for the back, as well as for half of the lateral sides of the phone cases.” Therefore, it is the opinion of this office that the aluminum component imparts the essential character to the Aevoe iGlaze Armour and Armour style smart phone backing cases. Accordingly, the subject smart phone backing cases will be classified as articles of their constituent material which is aluminum. The Aevoe iGlaze Armour and Armour smart phone backing cases will be classified in accordance with GRI 3(b) in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the Aevoe iGlaze Armour and Armour style smart phone backing cases will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 https://hts.usitc.gov/current. 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 Ann Taub at ann.taub@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division