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The tariff classification of an iPad case from China
Issued February 27, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N201876 (February 27, 2012)
Tariff classification
HTS codes: 4202.92.9026
Headings: 4202
Product description
Your sample will be returned to you. Style HR5525 is an iPad case with a permanently attached webbed carrying strap that can affix to any type of travel bag. The case is constructed of two materials. The rear exterior is constructed of a polyester textile material while the front exterior has a border of polyvinyl chloride (PVC) that measures approximately three-quarters of an inch wide with the remaining area being completely open. The essential character is imparted by the textile material, General Rule of Interpretation (GRI) 3b noted. The sides of the case have openings for access to any controls. It is designed to provide organization, storage, portability, and protection to an iPad device. The case is specially shaped to hold one iPad device and measures approximately 7.5” (W) x 10” (H) x 1” (D).
CBP rationale
The applicable subheading for the iPad case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials.
Full text
N201876 February 27, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Jane Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of an iPad case from China Dear Ms. Jewett: In your letter dated January 17, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style HR5525 is an iPad case with a permanently attached webbed carrying strap that can affix to any type of travel bag. The case is constructed of two materials. The rear exterior is constructed of a polyester textile material while the front exterior has a border of polyvinyl chloride (PVC) that measures approximately three-quarters of an inch wide with the remaining area being completely open. The essential character is imparted by the textile material, General Rule of Interpretation (GRI) 3b noted. The sides of the case have openings for access to any controls. It is designed to provide organization, storage, portability, and protection to an iPad device. The case is specially shaped to hold one iPad device and measures approximately 7.5” (W) x 10” (H) x 1” (D). The applicable subheading for the iPad case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate will be 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, Thomas J. Russo Director National Commodity Specialist Division
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