CLA-2-39:OT:RR:NC:N4:421
Ms. Haley Barshis
James J. Boyle & Co.
7505 NE Ambassador Place, Suite B
Portland, OR 97220
RE: The tariff classification of bifold covers from China
Dear Ms. Barshis:
In your letter dated February 23, 2011, on behalf of Cyber Acoustics, LLC., Washington, you requested a tariff classification ruling.
Four samples were included with your request. All are book cover style bifold covers for electronic devices such as an iPad, electronic reader or tablet. Item #8419A is a cover that measures approximately 10 inches by 8 inches. You did not specify in your letter a specific device for which this was intended nor was packaging provided for this style. The exterior is composed predominantly of cellular plastic sheeting that is backed with a uniformly dyed plain woven textile fabric for mere reinforcement. This type of laminated construction is considered to be of plastics for tariff purposes. The exterior also contains a smaller panel of printed textile fabric. The cover is lined with textile fabric and the lined interior includes a plastic business card pocket. In between the exterior and interior layers there is a plastic stiffener layer, a paperboard layer for additional support and a foamed plastic layer for cushioning. The right side of the interior is fitted with a semi-rigid silicone plastic frame that holds the device in place. The left side is fitted with an elastic strap which you state is used to hold the cover open or closed. The cover can be folded in such a way so as to form a stand for the device to better facilitate typing, reading, or watching videos. The essential character of this cover/stand is imparted by the plastic exterior, support and frame.
A second sample, which is not identified by style number, is identical in all material respects to item #8419A except the exterior consists solely of unreinforced cellular plastic sheeting with no textile backing and no textile panel. The interior does not include the business card pocket.
Item #KC-3000BK is a bifold cover for an electronic reader. The cover measures 8 inches by 5¼ inches and has a leather exterior. The interior is fitted with a silicone plastic frame for the device on one side and an elastic strap on the other side. The cover can be folded to form a stand for the device. The essential character of this cover/stand is imparted by the leather exterior.
Item #SG-3050BK is a bifold cover for a tablet-type device. The cover measures 7¾ inches by 5¼ inches and has a leather exterior. The interior is fitted with a silicone plastic frame for the device on one side and an elastic strap on the other side. The cover can be folded to form a stand for the device. The essential character of this cover/stand is imparted by the leather exterior.
The samples are being returned as you requested. Please note that some of the samples were damaged during examination.
The applicable subheading for the two plastic bifold covers/stands, item 8419A and the similar cover that is not identified by style number, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the leather covers, items KC-3000BK and SG-3050BK, will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather, other, other, other. The rate of duty will be free.
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