The tariff classification of a cellphone case and letter charms from China.

N320692 August 6, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Chiara PivanoK&C Fashion Trading, Ltd.8 Francis Street, Flat 7London, SW1P1QNUnited Kingdom RE: The tariff classification of a cellphone case and letter charms from China. Dear Ms. Pivano: In your letter dated July 28, 2021, you requested a tariff classification ruling. Images were submitted in lieu of samples. There are two products under consideration. The first is a semi-transparent, colored, bendable, thermoplastic polyurethane (TPU) phone case. It features a handle of the same material/color on the back, which attaches to the body of the case by two stainless steel button studs. The case covers the back, sides, and corners of the phone, but not the screen, and has cutouts on the back for the camera. The second product under consideration is hard TPU letters with an indent at the back which allows them to slide onto the handle and attach to the phone case described above. As the cellphone case and letter charms would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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 CFR 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