The tariff classification of a cell phone rear 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 rear 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 rear shell, a hard plastic front shell, a silicone gel layer and a hard plastic holster. The rear shell is made of polycarbonate and polyurethane plastic. It measures approximately 4 ¾ inches in length, 2 ¾ inches in width and ½ inch in depth. The sides have a very slight degree of flexibility, just enough to allow the shell to snap onto the back of an iPhone 4. The sides do not overlap the face of the phone in any way. The rear shell is part of a two piece case that encloses the phone. The hard plastic front, which
CBP rationale
The applicable subheading for the Ballistics HC Rear Shell, 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
N155836 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 rear 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 Rear Shell. The rear 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 rear shell, a hard plastic front shell, a silicone gel layer and a hard plastic holster. The rear shell is made of polycarbonate and polyurethane plastic. It measures approximately 4 ¾ inches in length, 2 ¾ inches in width and ½ inch in depth. The sides have a very slight degree of flexibility, just enough to allow the shell to snap onto the back of an iPhone 4. The sides do not overlap the face of the phone in any way. The rear shell is part of a two piece case that encloses the phone. The hard plastic front, which you state will be imported separately, snaps into the back shell to form a protective case. 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 Rear Shell, 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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