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The tariff classification of an iPhone Dry Bag from Taiwan.
Issued April 22, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N156796 (April 22, 2011)
Tariff classification
HTS codes: 4202.92.9060
Headings: 4202
Product description
The article you referred to as the Topeak iPhone Dry Bag is a case that is specially shaped and fitted to contain an iPhone device. The case is constructed from plastic sheeting material, which you referred to as synthetic leather. The case has a clear window of Thermoplastic Polyurethane on the front that allows a user to see and manipulate the iPhone’s touchscreen. The case completely encloses the device, and the top of the case features a flap that can be sealed and folded over, providing the iPhone with waterproof protection. The case contains foam padding on the interior, and provides organization, storage, portability, and protection to the device. The case also includes a plastic connector that will allow a user to mount the iPhone to a bicycle’s handlebars.
CBP rationale
The applicable subheading for the iPhone Dry Bag will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other.
Full text
N156796 April 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Gene Carleton Performance Bicycle 1 Performance Way Chapel Hill, NC 27515 RE: The tariff classification of an iPhone Dry Bag from Taiwan. Dear Mr. Carleton: In your letter dated March 24, 2011, you requested a tariff classification ruling. A sample was provided. The article you referred to as the Topeak iPhone Dry Bag is a case that is specially shaped and fitted to contain an iPhone device. The case is constructed from plastic sheeting material, which you referred to as synthetic leather. The case has a clear window of Thermoplastic Polyurethane on the front that allows a user to see and manipulate the iPhone’s touchscreen. The case completely encloses the device, and the top of the case features a flap that can be sealed and folded over, providing the iPhone with waterproof protection. The case contains foam padding on the interior, and provides organization, storage, portability, and protection to the device. The case also includes a plastic connector that will allow a user to mount the iPhone to a bicycle’s handlebars. The applicable subheading for the iPhone Dry Bag will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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
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