The tariff classification of an iPhone case from China.

N156355 April 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Lorie Gurliaccio World Wise Consulting, Inc. 1665 NW 102nd Avenue, Suite 107 Doral, FL 33172 RE: The tariff classification of an iPhone case from China. Dear Ms. Gurliaccio: In your letters dated February 4 and March 17, 2011, on behalf of AG Findings and Manufacturing Co., you requested a tariff classification ruling. Your sample will be returned to you. The submitted sample, which you referred to as the Vandelay Hard Shell with Door (HSD) Holster for the iPhone 4, consists of molded plastic case and a holster with a 180 degree rotating belt clip made of polycarbonate. The case is made of two pieces that snap together. The iPhone slides into the larger top piece, then the bottom portion is snapped into place, securing the iPhone while leaving the front partially exposed. The holster with belt clip can be attached to the case, thus allowing an individual to wear the phone on their person should they so choose. The case measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D), not including the belt clip.The case is considered a composite good for classification purposes in that it consists of two separate components (an outer shell case and a holster). These components are adapted one to the other and are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. In accordance with General Rule of Interpretation 3(b), it is the molded plastic case that imparts the essential. You suggested classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. You also referenced New York Rulings N073261 and N091036. Chapter 39, legal note (m), excludes goods described in heading 4202 from classification in any of the subheadings of chapter 39. Since the case meets the description of goods of heading 4202, it cannot be classified in subheading 3926.90.9980 or in any other subheading of Chapter 39. Moreover, the articles in NY N073261 and N091036 were of a different construction than your sample, and did not provide organization, storage, protection and portability to the cell phones. The applicable subheading for the molded plastic case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The general rate of duty will be 20% 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