CLA-2-39:OT:RR:NC:N4:421
Ms. Jennifer R. Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of a MicroShell Folio iPad 3 cover/stand from China
Dear Ms. Diaz:
In your letter dated July 10, 2012, on behalf of Marware, Inc., you requested a tariff classification ruling. A sample was submitted with your letter and will be returned as requested.
The MicroShell Folio, item number AHMF11, is a folding cover/stand for an iPad 3. The back portion of the cover is made of rigid polycarbonate plastic designed to snap onto the back of an iPad 3. The shell is essentially flat with sides that curve slightly inward so they can snap onto the edges of the device. The back shell incorporates a small cut-out for the camera lens. The front portion of the cover protects the face of the iPad. The front portion is scored to form three semi-rigid sections. This design allows it to be folded backwards and secured into either of two grooves at the back of the hard shell to form a stand. The two grooves allow the device to be held at two different viewing angles.
The applicable subheading for the MicroShell Folio iPad 3 folding cover/stand, item number AHMF11, 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.
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