10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an iPhone Case and a cleaning cloth from China
Issued December 27, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N196156 (December 27, 2011)
Tariff classification
HTS codes: 4202.99.9000, 6307.10.2030
Product description
Style B00418WD7S is an iPhone case constructed of non-rigid thermoplastic polyurethane (TPU) plastic. A clear plastic screen protector and a cleaning cloth are packaged with the case. The cloth is made of man-made fiber knit fabric. It measures 3 x 3 inches and features pinked edges. The case is specially shaped and fitted for the iPhone device. It provides organization, storage, portability, and protection to the device. The back and all four sides of the case enclose the device. The front and sides have openings allowing a user access to the screen and controls. The iPhone case measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D). In your ruling request
CBP rationale
The applicable subheading for the iPhone case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The applicable subheading for the cleaning cloth will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floor cloths, dishcloths, dusters and similar cleaning cloths: other… other.
Full text
N196156 December 27, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000, 6307.10.2030 Ben Stiling Amazon Fulfillment Services 333 Boren Avenue N. Seattle, WA 98109 RE: The tariff classification of an iPhone Case and a cleaning cloth from China Dear Mr. Stilling: In your letter dated November 23, 2011, you requested a tariff classification ruling. Style B00418WD7S is an iPhone case constructed of non-rigid thermoplastic polyurethane (TPU) plastic. A clear plastic screen protector and a cleaning cloth are packaged with the case. The cloth is made of man-made fiber knit fabric. It measures 3 x 3 inches and features pinked edges. The case is specially shaped and fitted for the iPhone device. It provides organization, storage, portability, and protection to the device. The back and all four sides of the case enclose the device. The front and sides have openings allowing a user access to the screen and controls. The iPhone case measures approximately 2.5” (W) x 4.5” (L) x 0.25” (D). In your ruling request you suggested subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS) as an alternative classification for your iPhone case. Subheading 3926.90.9980 provides for other articles of plastics, other. Articles of Heading 4202 are excluded from Chapter 39 by legal note 2(m) of chapter 39. Unlike decorative covers, the case encloses the phone and, as such, it is akin to the articles of Heading 4202. The applicable subheading for the iPhone case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the cleaning cloth will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floor cloths, dishcloths, dusters and similar cleaning cloths: other… other. The duty rate will be 5.3 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
More rulings on the same tariff codes
The tariff classification of five watch boxes from Japan and China
The tariff classification of plastic food storage containers from China
The tariff classification of a cupcake carrier from China
The tariff classification of a cupcake carrier from China
The tariff classification of jewelry boxes from China
The tariff classification of jewelry boxes from China
The tariff classification of a cupcake carrier from China
The tariff classification of slip-on duster from China
The tariff classification of portable cases from China
The tariff classification of a molded plastic case from China
Follow N196156
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.