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N147635 N1 Ruling Active

The tariff classification of an iPad case from China

Issued March 4, 2011 by U.S. Customs and Border Protection.

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N1 N147635 (March 4, 2011)

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

Your sample will be returned to you. Style ICC816 is an iPad case constructed with an outer surface of plastic sheeting. It is designed to provide organization, storage, portability, and protection to an iPad device. It is specially shaped and fitted to hold one iPad device. The case opens like a book with the right side open to allow for easy access to the iPad controls. It has a flap cover that secures with two metal snaps. It measures approximately 7.5” (W) x 9.5” (L) x 1” (D).

CBP rationale

The applicable subheading for the iPad case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other.

Full text

N147635 March 4, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 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 February 10, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style ICC816 is an iPad case constructed with an outer surface of plastic sheeting. It is designed to provide organization, storage, portability, and protection to an iPad device. It is specially shaped and fitted to hold one iPad device. The case opens like a book with the right side open to allow for easy access to the iPad controls. It has a flap cover that secures with two metal snaps. It measures approximately 7.5” (W) x 9.5” (L) x 1” (D). The applicable subheading for the iPad case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty 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

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