N073261 N0 Ruling Active

The tariff classification of an iPhone holder set from Taiwan

Issued September 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

It consists of a rigid iPhone holder component, a belt clip and an arm band. The phone holder component is made of injection molded polycarbonate plastic. It is designed with a cavity, formed by curved plastic sides, into which the iPhone may be snapped into place. The front of the holder is entirely open, leaving the face and keypad of the iPhone exposed. A plastic clip with a metal hinge is attached to the back side of the holder. This clip attaches to the consumer’s belt, waistband, purse, strap or clothing. The clip can also attach onto the included textile covered neoprene armband. According to the cost breakdown submitted with your request, the cost of the polycarbonate holder far exceeds the cost of the armband and clip. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the SportShell Convertible iPhone holder set will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N073261 September 1, 2009 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Peter A. Quinter Emerald Lake Corporate Park 3111 Stirling Road Fort Lauderdale, FL 33312-6525 RE: The tariff classification of an iPhone holder set from Taiwan Dear Mr. Quinter: In your letter dated August 18, 2009, on behalf of Marware, Inc., you requested a tariff classification ruling. The sample submitted with your request is described as an iPhone holder set, SportShell Convertible for iPhone 3G/3GS, UPC # 602956005834. It consists of a rigid iPhone holder component, a belt clip and an arm band. The phone holder component is made of injection molded polycarbonate plastic. It is designed with a cavity, formed by curved plastic sides, into which the iPhone may be snapped into place. The front of the holder is entirely open, leaving the face and keypad of the iPhone exposed. A plastic clip with a metal hinge is attached to the back side of the holder. This clip attaches to the consumer’s belt, waistband, purse, strap or clothing. The clip can also attach onto the included textile covered neoprene armband. According to the cost breakdown submitted with your request, the cost of the polycarbonate holder far exceeds the cost of the armband and clip. The sample is being returned as you requested. The applicable subheading for the SportShell Convertible iPhone holder set 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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