CLA-2-39:OT:RR:NC:N4:422
Ms. Tomomi Claire Tsuchiya
Trinity, Inc.
2-14-17 Tohoku,
Niiza-shi,
Saitama Prefecture 352-0001
Japan
RE: The tariff classification of a plastic lightning neck strap for an iPhone from China
Dear Ms. Tsuchiya:
In your letter dated June 29, 2015, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Lightning Neck Strap. This item is designed to be used with any iPhone or iPod (neither included) that incorporates a lightning connector. The strap is made of silicone plastic material. Attached to the strap is a metal ring that is made of metal covered with polycarbonate plastic material and is designed to mate with the lightning connector that is incorporated on the iPhone or iPod.
You have suggested that this item is correctly classified in subheading 9101.11.4030. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Subheading 9101.11.40 provides for watches with precious metal cases. The instant item is a neck strap rather than a watch.
The applicable subheading for the Lightning Neck Strap for iPhone will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division