N010915 N0 Ruling Active

The tariff classification of cell phone covers from China

Issued June 1, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Two samples, identified as items 4895A and 4895B, were included with your request. The samples are two-piece cell phone covers. The covers are made of molded plastics and are available in different colors and designs. One side snaps onto the back of the phone and the other side snaps onto the flip top. The covers provide additional protection to the phone.

CBP rationale

The applicable subheading for the two-piece cell phone covers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N010915 June 1, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of cell phone covers from China Dear Ms. Balice: In your letter dated May 1, 2007, you requested a tariff classification ruling. Two samples, identified as items 4895A and 4895B, were included with your request. The samples are two-piece cell phone covers. The covers are made of molded plastics and are available in different colors and designs. One side snaps onto the back of the phone and the other side snaps onto the flip top. The covers provide additional protection to the phone. The applicable subheading for the two-piece cell phone covers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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, Robert B. Swierupski Director, National Commodity Specialist Division

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