CLA-2-39:OT:RR:NC:N4:421
Mr. Marc D. Torrence
V. Alexander & Company, Inc.
P.O. Box 291929
Nashville, TN 37229
RE: The tariff classification of iPad cases and iPhone back covers from China
Dear Mr. Torrence:
In your letter dated February 28, 2012, on behalf of LuxMobile Group LLC, you requested a tariff classification ruling.
Item #1 is a bifold cover for an iPad. The interior is formed with a small curved tab at each corner to secure the electronic device. Although you describe the product as being made of particle board wrapped in polyurethane, the cover was peeled apart and found to have a supporting structure of plastics rather than particle board. The cover is lined with textile fabric and the exterior consists of polyurethane plastic sheeting. The essential character is imparted by the combination of the plastic supporting structure and the exterior polyurethane plastic sheeting.
Items 2, 3, 4 and 5 are protective shells designed to snap onto the back of an iPhone. Each is composed of molded acrylonitrile butadiene styrene (ABS) plastic. Item 2, also identified as Tiger, is printed with the image of a tiger head and is decorated with imitation gemstones that have been glued to the plastic shell. Item 3, also identified as Queen, is printed with images of jewels, feathers and lace. Item 4, also identified as Tiger Black, is wrapped with a printed polyurethane sheeting material that is embossed with the image of the head of a tiger. Item 5, also identified as Tangerine Skies, is wrapped with a nylon fabric that is printed with a yellow and orange floral design. Each of these four shells is essentially flat with two curved sides to enclose the two long edges of the phone. The back incorporates an oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to other controls. The shells do not have transverse sides to protect the short edges of the phone, and they do not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. They are in the nature of a back cover for the phones.
All of the samples are being returned as you requested. However, please note that the bifold iPad cover was destroyed during analysis.
The applicable subheading for item 1, the bifold iPad cover, 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 items 2-5, the molded plastic protective back covers for iPhones, will be 3926.90.9980, 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,
Thomas J. Russo
Director
National Commodity Specialist Division