N221876 N2 Ruling Active

The tariff classification of an iPad 3 deflector from Taiwan

Issued July 6, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Photographs of the product, identified as the iPad 3 deflector, were included with your request. The deflector is a one-piece back cover for the iPad tablet. The cover is in the form of a shell made of molded polycarbonate plastic that is printed with a decorative graphic design. The cover incorporates two curved corners and one curved side so that it can be snapped onto the back of the iPad tablet. The deflector leaves the top and three sides exposed, thus providing access to the screen and control functions.

CBP rationale

The applicable subheading for the iPad 3 deflector back cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N221876 July 6, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Robert Sul Uncommon, LLC 1556 West Carroll 202 Chicago, IL 60607 RE: The tariff classification of an iPad 3 deflector from Taiwan Dear Mr. Sul: In your letter dated June 18, 2012, you requested a tariff classification ruling. Photographs of the product, identified as the iPad 3 deflector, were included with your request. The deflector is a one-piece back cover for the iPad tablet. The cover is in the form of a shell made of molded polycarbonate plastic that is printed with a decorative graphic design. The cover incorporates two curved corners and one curved side so that it can be snapped onto the back of the iPad tablet. The deflector leaves the top and three sides exposed, thus providing access to the screen and control functions. The applicable subheading for the iPad 3 deflector 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →