The tariff classification of a mobile device holder from China.

N308715 January 16, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Mr. Ali Mamujee Dabble, LLC 6000 Sierra Arbor Court Austin, TX 78759 RE: The tariff classification of a mobile device holder from China. Dear Mr. Mamujee: In your letter dated December 9, 2019, you requested a tariff classification ruling. A sample was sent and will be returned separately. The product under consideration is described as the SimplyHold mobile device holder. It consists of four components, a plastic screen holder, an aluminum gooseneck, a plastic curved plate, and a leg strap made of nylon textile fabric. The screen holder can be rotated 360 degrees and can be adjusted to accommodate devices of different size. The product can either be worn on the user’s leg using the strap or the plate can be removed from the strap, and it can stand alone on a table. From review of the provided material and taking into consideration that this product is designed to hold mobile devices, this office is of the opinion that the plastic screen holder imparts the essential character to this composite good, General Rule of Interpretation 3(b) noted. As the SimplyHold mobile device holder would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division