The tariff classification of an iPad cover from China

N223955 July 25, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Denise Young-Sang Office Depot 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of an iPad cover from China Dear Ms. Young-Sang: In your letter dated June 26, 2012, you requested a tariff classification ruling. The sample provided with your letter, identified as iPad case model #TNF-IP3-LC001, is a bi-fold cover for an iPad. The exterior of the cover is composed of cellular polyurethane sheeting backed with plain woven textile fabric reinforcement. The lining, which you identify as “micro suede,” is cellular plastic sheeting backed with plain woven textile fabric reinforcement. In between the exterior and the lining there is a foam plastic cushioning layer and a paperboard stiffener. The interior of the cover includes three curved frame brackets made of molded plastics, one measuring 2 inches in length, one measuring 3 inches in length and one measuring 4 ¼ inches in length, that hold the iPad in place. The front and sides of the iPad, other than the side portions that fit within the curved frame brackets, are completely exposed when the cover is open. The iPad cover measures approximately 9 ½ inches by 7 ½ inches when closed and can be secured with a sewn-on elastic strap. The cover converts to a stand to hold the iPad at an angle for typing and viewing. There are two separate tabbed strips sewn several inches apart along the length of the inside cover to serve as a base for the iPad to rest on so that the user can choose between two different viewing angles. As you requested, the sample will be returned. Please note that the sample was cut during examination. The applicable subheading for the iPad cover/stand, model #TNF-IP3-LC001, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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