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

N101260 May 4, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Christopher Bodmer Gator Group 8440 Warner Drive, Suite B Culver City, CA 90232 RE: The tariff classification of an iPhone case and an iTouch case from China Dear Mr. Bodmer: In your letter dated April 9, 2010, you requested a tariff classification ruling. Your samples will be retained by our office. Style A is a two-piece case for an iTouch device. The case is constructed of injection molded acrylonitrile butadiene styrene (ABS) plastic. It is a specially shaped and fitted for an iPhone device. It provides organization, storage, portability, and protection to the device. When assembled, the two pieces of the case completely enclose the device. The controls are accessible through a cut-out front opening. It measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D). Style B is an iPhone case constructed of a non-rigid molded silicone plastic. It is specially shaped and fitted for an iPhone device. It provides organization, storage, portability, and protection to the device. The controls are accessible through a cut-out front opening. It measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D). You recommend that style A be classified in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other articles of plastics, other. However, goods classifiable in heading 4202 are excluded from classification in Heading 3926 by Chapter 39 exclusion note 2(ij). The instant item is eligible for classification in Heading 4202. Therefore, it is excluded from Heading 3926, HTSUS. The applicable subheading for styles A and B will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division