CLA-2-42:OT:RR:NC:N4:441
Patrick Hennessey
BDA-Bensussen Deutsch & Associates
15525 Woodinville Redmond RD NE
Woodinville, WA 98072
RE: The tariff classification of molded plastic iPhone case from China
Dear Mr. Hennessey:
In your letter dated January 25, 2010, you requested a tariff classification ruling. Your sample will be returned.
The style you refer to as the “Universal Remote Case” is a molded plastic case for an iPhone 3G or an iPhone 3GS. It consists of three components, of which only two are used at a time. The case is designed to provide organization, storage, portability, and protection to an iPhone device. It is specially shaped and fitted to contain an iPhone device. One of the three components contains an infrared transmitter that allows the user’s iPhone to act as a universal remote to interact with television sets, DVD players and other electronic devices. This component can be interchanged with a molded plastic component that has no electronic function. The item is considered a composite good with the non-infrared molded plastic components imparting the essential character. The case measures approximately 3” (W) x 5.25” (L).
In your letter you suggest subheading 8537.10.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boards, panels, consoles…and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers. In situations in which containers of heading 4202, HTSUS, incorporate electrical devices in their design, CBP has consistently held that the 4202 component imparts the essential character to the article as a whole. HQ 967704 noted. Also, Note 7 to chapter 85, HTSUS excludes infrared devices from heading 8537, HTSUS.
The applicable subheading for the “Universal Remote Case” will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other. The general rate of duty is 20% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division