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The tariff classification of bifold covers from China.
Issued October 4, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N183616 (October 4, 2011)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The sample is being returned to you as requested. Item THZ085US is a bifold cover for a tablet-type device. The cover measures 10 inches by 7¾ inches and has a leather exterior. The interior is fitted with a leather frame for the device on one side and an elastic strap. The cover can be folded to form a stand for the device. The bifold also contains an alarm device with a receiver. The alarm receiver is activated when the alarm is within 20 feet from the case. It is your opinion Item THZ085US would be classified under subheading 8531.80.0050 of the Harmonized Tariff Schedule of the United States, (HTSUS).
CBP rationale
The applicable subheading for Item THZ085US will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather, other, other, other.
Full text
N183616 October 4, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Tamra Parks Targus, Inc. 1211 N. Miller Street Anaheim, CA 92806 RE: The tariff classification of bifold covers from China. Dear Ms. Parks: In your letter dated September 2, 2011, you requested a tariff classification ruling. The sample is being returned to you as requested. Item THZ085US is a bifold cover for a tablet-type device. The cover measures 10 inches by 7¾ inches and has a leather exterior. The interior is fitted with a leather frame for the device on one side and an elastic strap. The cover can be folded to form a stand for the device. The bifold also contains an alarm device with a receiver. The alarm receiver is activated when the alarm is within 20 feet from the case. It is your opinion Item THZ085US would be classified under subheading 8531.80.0050 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. The electronic components do not provide the essential character to this item. The essential character of this cover/stand is imparted by the leather exterior. The applicable subheading for Item THZ085US will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather, other, other, other. The rate of duty will be free. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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