The tariff classification of accessories for iPhones and iPads from China

N200662 February 17, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.:3926.90.9980 Mr. John Rho EB Brands 4 Executive Plaza Yonkers, NY 10701 RE: The tariff classification of accessories for iPhones and iPads from China Dear Mr. Rho: In your letter dated January 9, 2012, you requested a tariff classification ruling. Two samples were included and are being returned as you requested. The products are described as amplifier/stands. Item #AO6665 is designed to fit an iPhone and item #AO6667 is designed to fit an iPad. Each device is made of silicone plastic molded in the shape of a shallow rectangular pocket-style stand that holds the iPhone or iPad upright. There is a molded silicone plastic megaphone-shaped component that snaps into the back of the rectangular stand. This component provides additional support to make the stand more secure. This component also acts as a passive amplifier that magnifies the sound and vibration of the device that fits into the stand. The trumpet-shaped opening of the megaphone extends past the end of the pocket-stand and bends at a ninety degree angle, funneling the sound and vibration to the front and side of the stand. There are no electric, electronic or mechanical components. The applicable subheading for the amplifier/stand for the iPhone, item #AO6665, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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/. Your inquiry does not provide enough information for us to give a classification ruling on item #A06667. Your request for a classification ruling should include details about how the product functions and how it is marketed. Explain how #AO6667 works with the iPad. Provide illustrations and descriptive literature demonstrating how the iPad is placed in the amplifier/stand. How does item #A06667 pick up the sound from the iPad speaker and how does it magnify or amplify the sound? How does this item enhance or alter the sound of the iPad? Is item #A06667 designed to be solely or principally used with an iPad? Are there any other items that it can be used with? If so, provide descriptive literature for these items, including pictures. When this information is available, you may wish to consider resubmission of your request. We are returning the samples. If you decide to resubmit your request, include a copy of your original letter, a copy of this ruling letter, and the sample of item #AO6667. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division