CLA-2-42:OT:RR:NC:N4:441
Erin Barclay
Thule Organization Solution Inc.
6303 Dry Creek Parkway
Longmont, CO 80503
RE: The tariff classification of an iPad case from China
Dear Ms. Barclay:
In your letter dated September 8, 2010, you requested a tariff classification ruling. Your sample will be returned to you.
Style IPADT-101 is an iPad case constructed with an outer surface of molded nylon plastic. It is designed to provide organization, storage, portability, and protection to an iPad device. The case is specially shaped and fitted to contain one iPad device. It measures approximately 8” (W) x 10” (H) x 0.25” (D).
You have suggested classification within subheading 3926.90.9980, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of plastics, other. Heading 3926 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in Heading 4202, HTSUS. You reference New York N064721, dated June 23, 2009. The subject of NY N064721 was a two piece hard shell cover for a computer with four feet and two stand components that raised the back of the computer. That product was different in form and function from the iPad case that is the subject of your request.
The applicable subheading for the iPad 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