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The tariff classification of a plastic bumper for the iPhone 4 from China
Issued April 7, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N153978 (April 7, 2011)
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
A photograph was provided with your letter. Item ICC741 is described as a bumper case for an iPhone 4. The bumper is composed of polyurethane plastic. Although referred to as a case, this item does not encase an iPhone. It consists merely of a bumper that fits around the edges of the phone and protects the four sides of the phone. Both the front and back of the phone are completely exposed.
CBP rationale
The applicable subheading for the plastic bumper, item ICC741, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N153978 April 7, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jean Lee Jwin Electronics 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of a plastic bumper for the iPhone 4 from China Dear Ms. Lee: In your letter dated March 15, 2011, you requested a tariff classification ruling. A photograph was provided with your letter. Item ICC741 is described as a bumper case for an iPhone 4. The bumper is composed of polyurethane plastic. Although referred to as a case, this item does not encase an iPhone. It consists merely of a bumper that fits around the edges of the phone and protects the four sides of the phone. Both the front and back of the phone are completely exposed. The applicable subheading for the plastic bumper, item ICC741, 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/. Your inquiry does not provide enough information for us to give a classification ruling on the flexible case for the iPhone 4, item ICC746. Your request for a classification ruling should include a sample in the retail packaging. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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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