The tariff classification of an iPhone case and iPod case from China

N047881 January 8, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23462 RE: The tariff classification of an iPhone case and iPod case from China Dear Ms. Albertini-Bond: In your letter dated December 19, 2008 you requested a tariff classification ruling. The samples which you submitted are being retained by our office. Style 955078 is a case designed to provide organization, storage, portability, and protection to an iPhone device. It is specially shaped and fitted to contain an iPhone device. It is constructed with an outer surface of a non-rigid molded silicone plastic and has two slits on the back exterior to be worn on a belt. The front exterior has a cut-out open face to operate the controls. It measures approximately 2.5” (W) x 4.5” (L) x 0.5” (D). Style 955079 is a case designed to provide organization, storage, portability, and protection to an iPod device. It is specially shaped and fitted to contain an iPod device. It is constructed with an outer surface of clear injection molded plastic. The iPod controls are accessible through the circular front opening in the case. It measures approximately 2” (W) x 2.75” (L) x 0.25” (D). In your letter, you suggested classification under subheading 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The two cases are not constructed with an outer surface of plastic sheeting materials. The two cases are constructed of molded plastic and are therefore excluded from classification under the tariff number you suggested. The applicable subheading for styles 955078 and 955079 will be 4202.99.9000, HTSUS, which provides for provides for in part, for other containers and cases, other, other. The rate of duty will be 20% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division