CLA-2-39:OT:RR:NC:N4:415
Mr. Chang Woo Lee
UPS Korea
Mullaero 94-3, Youngdeungpo-gu
Seoul, Republic of Korea 07295
RE: The tariff classification for cellphone cases from China.
Dear Mr. Lee:
In your letter dated December 11, 2018, you requested a tariff classification ruling on behalf of your client Hamee US Corp.
The first three items in your request, models LAR-090652, LVI-090447, and LUM-090355, are described as protective mobile phone cases made from molded polycarbonate plastic. These cases serve as an outer shell that covers the back, sides, and corners of an iPhone. It does not cover the screen.
As these cellphone cases, models LAR-090652, LVI-090447, and LUM-090355, are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
There is not enough information for us to provide a classification decision on the last item in your inquiry, model LWA-090591. We would need the following information:
A sample of the item in retail ready packaging.
A detailed breakdown of component materials by weight, cost, and percentage.
Advertising and marketing literature.
Additionally, please include a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have requested and mail your submission to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division