N155822 N1 Ruling Active

The tariff classification of a cell phone holster 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 holster 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 include a hard plastic front shell, a hard plastic rear shell, a silicone gel layer and the hard plastic holster. The holster component is made of polycarbonate plastic and has a 180 degree rotating belt clip on the back. It is open on three sides and has a shelf at the bottom and a catch at the top. It is designed so that the Ballistics HC rear shell slides into the bottom shelf and snaps into the top catch. This allows the phone, which will be inserted into the rear shell, to be worn on the belt. The phone does not fit directly into the holster but fits into the rear shell component which in turn fits into the holster.

CBP rationale

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

Full text

N155822 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 holster 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 Holster. The holster 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 include a hard plastic front shell, a hard plastic rear shell, a silicone gel layer and the hard plastic holster. The holster component is made of polycarbonate plastic and has a 180 degree rotating belt clip on the back. It is open on three sides and has a shelf at the bottom and a catch at the top. It is designed so that the Ballistics HC rear shell slides into the bottom shelf and snaps into the top catch. This allows the phone, which will be inserted into the rear shell, to be worn on the belt. The phone does not fit directly into the holster but fits into the rear shell component which in turn fits into the holster. The applicable subheading for the Ballistics HC Holster, when imported separately from the other components of the phone case, 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

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