N155819 N1 Ruling Active

The tariff classification of a cell phone front shell component from China

Issued April 14, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The front shell is not sold as imported but is one of four components that will together be sold as a case/carrier for an iPhone 4. The four pieces that comprise the case that will be marketed at retail include the hard plastic front shell, a hard plastic rear shell, a silicone gel layer and a hard plastic holster. The front shell is made of polycarbonate and polyurethane plastic. It measures approximately 4 ¾ inches in length, 2 ¾ inches in width and ¼ inch in depth. The front shell is designed to snap into the separately imported rear shell, with these two components forming a protective case that completely encloses the phone. There is a clear viewing window in the front shell to keep all of the controls on the front of the phone visible. The flexibility of the clear sheeting comprising the viewing window allows the user to manipulate the controls in the face of the phone. The rear shell is designed to fit into the separately imported holster component which will be marketed as part of the retail product.

CBP rationale

The applicable subheading for the Ballistics HC Front Shell, when imported separately from the Ballistics HC Rear Shell, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N155819 April 14, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Lorie Gurliaccio World Wise Consulting Inc. 1665 NW 102nd Avenue, Suite 107 Doral, FL 33172 RE: The tariff classification of a cell phone front shell component from China Dear Ms. Gurliaccio: In your letter dated March 17, 2011, on behalf of AG Findings & Mfg. Co., Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as the Ballistics HC Front Shell. The front shell is not sold as imported but is one of four components that will together be sold as a case/carrier for an iPhone 4. The four pieces that comprise the case that will be marketed at retail include the hard plastic front shell, a hard plastic rear shell, a silicone gel layer and a hard plastic holster. The front shell is made of polycarbonate and polyurethane plastic. It measures approximately 4 ¾ inches in length, 2 ¾ inches in width and ¼ inch in depth. The front shell is designed to snap into the separately imported rear shell, with these two components forming a protective case that completely encloses the phone. There is a clear viewing window in the front shell to keep all of the controls on the front of the phone visible. The flexibility of the clear sheeting comprising the viewing window allows the user to manipulate the controls in the face of the phone. The rear shell is designed to fit into the separately imported holster component which will be marketed as part of the retail product. The applicable subheading for the Ballistics HC Front Shell, when imported separately from the Ballistics HC Rear Shell, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →