N160255 N1 Ruling Active

The tariff classification of an iPhone case from China

Issued May 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.9000

Headings: 4202

Product description

Your sample will be returned to you. Style ICC746 is an iPhone case constructed of molded thermo polyurethane plastic (TPU). It is referred to as an iLuv Flex-Gel Case on its retail packaging. The case is specially shaped and fitted to accommodate an iPhone 4, and provides organization, storage, portability, and protection to the device. Part of the front of the case is open allowing a user to access the device’s controls and touch screen. The back and sides of the case enclose the device. The case measures approximately 4.5" (L) x 2.5" (W) x 0.5" (D).

CBP rationale

The applicable subheading for the iPhone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other.

Full text

N160255 May 6, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Jean Lee JWIN Electronics 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of an iPhone case from China Dear Ms. Lee: In your undated letter received by this office on April 12, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style ICC746 is an iPhone case constructed of molded thermo polyurethane plastic (TPU). It is referred to as an iLuv Flex-Gel Case on its retail packaging. The case is specially shaped and fitted to accommodate an iPhone 4, and provides organization, storage, portability, and protection to the device. Part of the front of the case is open allowing a user to access the device’s controls and touch screen. The back and sides of the case enclose the device. The case measures approximately 4.5" (L) x 2.5" (W) x 0.5" (D). The applicable subheading for the iPhone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The 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

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 →