CBP Ruling N056187 — The tariff classification of an eBook cover from Taiwan

Tariff classification

Headings: 3926

Product description

The merchandise is described as an eBook case. It consists of a bifold book cover designed for an electronic book reader. It is composed of cellular plastic sheeting backed with nonwoven textile fabric reinforcement. The electronic book reader fits into a frame sewn onto the inside right side of the folder. A strap is sewn to the inside left side of the folder. A photograph that you provided illustrates a consumer holding the book cover by looping his hand through the strap. The book cover does not contain any additional slots or compartments. You suggest classification in heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for, inter alia, trunks, suitcases, vanity cases, attaché cases, handbags, shopping bags, wallets, purses and similar containers. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. EN (c) to heading 4202 indicates that the heading does not cover “articles, which, although they may have the character of containers, are not similar to those enumerated in the heading, for example, book covers and reading jackets.” The eBook case has the design, style and function of a book cover or reading jacket. You submitted additional pictures illustrating other versions of the eBook case. Note that the classification provided below applies only to the eBook case in the form of a bifold book cover, as per the sample submitted to this office.

CBP rationale

the book cover by looping his hand through the strap. The book cover does not contain any additional slots or compartments. You suggest classification in heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for, inter alia, trunks, suitcases, vanity cases, attaché cases, handbags, shopping bags, wallets, purses and similar containers. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. EN (c) to heading 4202 indicates that the heading does not cover “articles, which, although they may have the character of containers, are not similar to those enumerated in the heading, for example, book covers and reading jackets.” The eBook case has the design, style and function of a book cover or reading jacket. You submitted additional pictures illustrating other versions of the eBook case. Note that the classification provided below applies only to the eBook case in the form of a bifold book cover, as per the sample submitted to this office. The applicable subheading for the eBook cover will be 3926.10.0000, 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/.

Full text

N056187 April 23, 2009 CLA-2-39:OT:RR:NC:4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Peter A. Quinter Becker & Poliakoff P.O. Box 9057 Fort Lauderdale, FL 33310-9057 RE: The tariff classification of an eBook cover from Taiwan Dear Mr. Quinter: In your letter dated March 24, 2009, on behalf of Marware, Inc., you requested a tariff classification ruling. The merchandise is described as an eBook case. It consists of a bifold book cover designed for an electronic book reader. It is composed of cellular plastic sheeting backed with nonwoven textile fabric reinforcement. The electronic book reader fits into a frame sewn onto the inside right side of the folder. A strap is sewn to the inside left side of the folder. A photograph that you provided illustrates a consumer holding the book cover by looping his hand through the strap. The book cover does not contain any additional slots or compartments. You suggest classification in heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for, inter alia, trunks, suitcases, vanity cases, attaché cases, handbags, shopping bags, wallets, purses and similar containers. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. EN (c) to heading 4202 indicates that the heading does not cover “articles, which, although they may have the character of containers, are not similar to those enumerated in the heading, for example, book covers and reading jackets.” The eBook case has the design, style and function of a book cover or reading jacket. You submitted additional pictures illustrating other versions of the eBook case. Note that the classification provided below applies only to the eBook case in the form of a bifold book cover, as per the sample submitted to this office. The applicable subheading for the eBook cover will be 3926.10.0000, 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, Robert B. Swierupski Director National Commodity Specialist Division

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