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N163558 N1 Ruling Active

The tariff classification of the MacBook MicroShell™ from China

Issued May 20, 2011 by U.S. Customs and Border Protection.

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N1 N163558 (May 20, 2011)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The MacBook MicroShell (Item #8736) is a two piece cover designed for use with the MacBook Air Laptop. It is designed to provide a thin, hard shell protection for the laptop. The shell is composed of molded polycarbonate plastic. It consists of two separate pieces – a half-shell cover piece that snaps onto the base of the computer and a half-shell cover piece that snaps onto the lid. The base piece has perforations for air circulation and is molded to incorporate four rounded “feet” to keep the computer slightly raised to further facilitate air circulation. The two pieces do not connect in any way, and do not form a case. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the MacBook MicroShell will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N163558 May 20, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, Florida 33134 RE: The tariff classification of the MacBook MicroShell™ from China Dear Ms. Diaz: In your letter dated April 28, 2011, on behalf of Marware, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The MacBook MicroShell (Item #8736) is a two piece cover designed for use with the MacBook Air Laptop. It is designed to provide a thin, hard shell protection for the laptop. The shell is composed of molded polycarbonate plastic. It consists of two separate pieces – a half-shell cover piece that snaps onto the base of the computer and a half-shell cover piece that snaps onto the lid. The base piece has perforations for air circulation and is molded to incorporate four rounded “feet” to keep the computer slightly raised to further facilitate air circulation. The two pieces do not connect in any way, and do not form a case. As you requested, the sample will be returned. The applicable subheading for the MacBook MicroShell 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. 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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