The tariff classification of cell phone cases from China

N187632 November 2, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Jean Lee JWIN Electronics Corp., USA 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of cell phone cases from China Dear Ms. Lee: In your letter received by this office on October 5, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style ICC759 is a case that is specially shaped and fitted for an iPhone. It provides organization, storage, portability, and protection to the device. The case covers the back and four sides of the phone. The four sides curve slightly over the front to partially cover the face of the phone, leaving the rest of the face exposed to allow access to the controls. The back of the case is constructed with an outer surface of man-made textile material, while the sides are constructed of polycarbonate plastic. The essential character of the case is imparted by the textile material, General Rule of Interpretation, 3(b), noted. The case measures approximately 2.5" (W) x 4.5" (L) x 0.5" (D). Style ICC750 is a case constructed with an outer surface of man-made textile material. The case is designed to provide organization, portability, storage, and protection to a cell phone, an MP3 player, or a digital camera. The case features a single, lined compartment with an open pocket incorporated into the interior. It secures by means of a zipper closure. Both the front and rear exteriors of the case have an open pocket. The case can be secured to a user’s belt by means of a metal carabineer clip. The case measures approximately 3" (W) x 5" (L) x 1" (D). The applicable subheading for styles ICC759 and ICC750 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, with outer surface of textile materials, other, of man-made textiles. The general rate of duty is 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