CLA-2-42:OT:RR:NC:N3:341
Paul S. Anderson
Sonnenberg & Anderson
300 South Wacker Drive Suite 1220
Chicago, IL 60606
RE: The tariff classification of cases for iPods and an iPhone from China
Dear Mr. Anderson:
In your letter dated November 30, 2007 on behalf of iSkins Co., Ltd., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
The following styles have been submitted: 1) iSkin evo Duo, 2) iSkin Claro,
3) iSkin Duo, 4) iSkin Revo.
The item that you referred to as the “iSkin evo Duo” is a case designed to provide organization, storage, portability, and protection to an iPod device. It is specially shaped and fitted to contain an iPod device. It is constructed with an outer surface of a non-rigid molded silicone plastic. The back exterior of the silicone case has a plastic clip to be worn on clothing. It measures approximately 2.5” (W) x 4.25” (L) x 0.5” (D). It has a removable, decorative molded plastic face plate that fits over the front exterior of the iPod. The silicone case and face plate are considered composite goods (GRI 3(b), noted). The essential character is given by the molded plastic silicone case.
The item that you referred to as the “iSkin Duo” is a case designed to provide organization, storage, portability, and protection to an iPod device. It is specially shaped and fitted to contain an iPod device. It is constructed with an outer surface of a non-rigid molded silicone plastic. The back exterior of the silicone case has a plastic clip to be worn on clothing. It measures approximately 2” (W) x 2.75” (L) x 0.25” (D). It has a removable, decorative molded plastic face plate that fits over the front exterior of the iPod. The silicone case and face plate are considered composite goods (GRI 3(b), noted). The essential character is given by the molded plastic silicone case.
The item that you referred to as the “iSkin Claro” is a case designed to provide organization, storage, portability, and protection to an iPod device. It is specially shaped and fitted to contain an iPod device. It is constructed with an outer surface of molded plastics. It features an interior silicone lining that provides additional protection to the iPod device. The back exterior of the molded plastic case has a combination belt clip/kick stand that allows the iPod to be worn on clothing or be propped-up in a manner similar to a table top picture frame. It measures approximately 2.75” (W) x 4” (L) x 0.75” (D).
The item that you referred to as the “iSkin Revo” is a case designed to provide organization, storage, portability, and protection to an iPhone device. It is specially shaped and fitted to contain an iPhone device. It is constructed with an outer surface of non-rigid molded silicone plastics. The front of the case has a cutout for the LCD display screen. The case has a removable polycarbonate face plate that fits over the front exterior of the iPhone to protect the display screen when not in use. The silicone case and face plate are considered composite goods (GRI 3(b), noted). The essential character is given by the molded plastic silicone case.
In your letter, you claim that this merchandise should be classified in subheading 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: other: other: other: other.” It should be noted, in this regard, that all of the subject cases, excluding the evo Duo case, are not considered to be the merchandise which is classified under headings 8519 to 8521, HTSUS, thereby excluding consideration of classification under heading 8522, HTSUS.
Moreover, despite the arguments presented, the evo Duo case is still not considered to be a part or an accessory for use with the apparatus of headings 8519 to 8521, HTSUS, but rather is a protective case.
You also recommend that this merchandise should be classified in subheading 3926.90.9980, which provides, in part, for other articles of plastics, other. Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 exclusion note 2(ij). The instant items are classifiable in heading 4202; therefore they are not classifiable in subheading 3926, HTSUS.
Accordingly, this office is of the opinion that heading 4202, HTSUS, is the most specific provision for containers and cases designed to contain an iPod or iPhone.
The applicable subheading for all styles of iPod and iPhone cases will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 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 Vikki Lazaro at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division