The tariff classification of an iPhone case from China

N175998 August 8, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Jean Lee JWIN Electronics Corp., USA 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of an iPhone case from China Dear Ms. Lee: In your letter dated July 5, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style ICC760 is a dual-layer case for an iPhone device. The case is constructed of a non-rigid silicone plastic that is specifically shaped and designed to fit around all sides of the device. The second layer is a molded plastic shell that is meant to snap onto the back of the silicone portion, adding additional structure and rigidity to the case. The case has a partially open front, which allows the user to access the iPhone’s controls and touch screen. It also has openings to provide access to the side ports. The case provides storage, portability, and protection to the device. It measures approximately 2.25" (W) x 4.5" (L) x 0.25" (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 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division