CLA-2-39:OT:RR:NC:N4:421
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of a protective frame for electronic tablets from China
Dear Mr. Evan:
In your letter dated May 19, 2010, on behalf of Ambro Sport Inc., Georgia, you requested a tariff classification ruling.
The sample provided with your letter, identified as the iBallz™, is a protective frame for the iPad and other electronic tablet devices and readers. The iBallz consists of four EVA (ethylene vinyl acetate) foam plastic balls strung onto an elastic bungee cord. The two ends of the cord are threaded through a plastic locking cord stopper. The foam balls, which are slotted, are designed to be placed on the corners of the electronic device to provide protection from a fall. The bungee cord and cord stopper adjust to secure the corner balls onto different sizes of electronic devices. Since the foam balls elevate the tablet approximately one inch, they also protect the tablet from spills and wet surfaces. The iBallz can also act as a stand, allowing the user to orient the tablet to the desired angle by removing one or more of the EVA balls. The essential character of the iBallz is imparted by the foam plastic balls, which account for most of the value of this product, enable the user to orient the tablet, and provide protection for the tablet. As you requested, the sample will be returned.
The applicable subheading for the iBallz protective frame will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division