The tariff classification of a cell phone case from China

N217595 June 14, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a cell phone case from China Dear Mr. Liu: In your letter dated May 8, 2012, you requested a tariff classification ruling on behalf of your client AFC Trident, Inc. Your sample will be returned to you. Style PS-ATRX-OR is a cell phone case constructed of non-rigid silicone plastic. It provides storage, portability, and protection to an iPhone device and is specially shaped and fitted for the device. The case has a partially open face to allow access to the controls, with the back and four sides enclosing the iPhone. There are openings along the sides to provide access to the ports. It measures approximately 2.75” (W) x 4.75” (L) x 0.25” (D). The applicable subheading for the iPhone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20 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, Thomas J. Russo Director National Commodity Specialist Division