The tariff classification of an iPad case from China

N104001 May 7, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Jean Lee JWIN Electronics 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of an iPad case from China Dear Ms. Lee: In your letter dated April 19, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style ICC2010 is a case specially shaped and fitted to hold an iPad device. It is made of neoprene material that is sandwiched between two layers of man-made textile material. It features one main storage compartment and a zippered closure along three sides. The case is designed, sized, and marketed to provide storage, portability and protection to an iPad device. It measures approximately 10” (W) x 8.25” (H) x 1” (D). The applicable subheading for style ICC2010 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate will be 17.6% 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