The tariff classification of an iPad case from China

N188395 November 4, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Aaron Cullen Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an iPad case from China Dear Mr. Cullen: In your letter dated October 5, 2011, on behalf of CVS Pharmacy, you requested a tariff classification ruling. Your sample will be returned to you. Item number 866351 is a carrying case for an iPad 2 constructed with an outer surface of polyurethane plastic sheeting. The case is specially shaped and fitted to contain one iPad 2. It is designed to provide storage, protection, organization and portability to the iPad 2. The case has a main storage compartment lined with textile fabric and a flap that secures by means of two magnetic closures. The iPad’s controls cannot be accessed while the device is in the case. The case measures approximately 7.5" (W) x 9.5" (L). The applicable subheading for item number 866351 will be 4202.92.9060, 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, other. 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