The tariff classification of a phone back cover from China

N211956 April 11, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Emily Lam Marc Jacobs Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a phone back cover from China Dear Ms. Lam: In your letter dated March 27, 2012, you requested a tariff classification ruling. A sample was provided with your letter. The phone case (Style #M6121043) is a molded polycarbonate plastic protective shell designed to snap onto the back of an iPhone. The shell is essentially flat with two curved sides to enclose the two long edges of the phone. The back incorporates an oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to other controls. The shell does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. The product serves as a back cover for an iPhone. As you requested, the sample will be returned. The applicable subheading for the phone back cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division