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N227738 N2 Ruling Active

The tariff classification of an iPhone case from China

Issued August 20, 2012 by U.S. Customs and Border Protection.

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N2 N227738 (August 20, 2012)

Tariff classification

HTS codes: 4202.99.9000

Headings: 4202

Product description

Your sample will be returned to you. Style ABEC1E is a two-piece iPhone case constructed of non-rigid silicone plastic with a molded plastic frame that fits in place around the sides. It provides storage, portability, and protection to an iPhone device and is specially shaped and fitted for the device. The majority of the front of the case is open to allow access to the controls. The back and all four sides enclose the device. It measures approximately 2.5” (W) x 4.75” (L) x 0.5” (D).

Full text

N227738 August 20, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of an iPhone case from China Dear Ms. Diaz: In your letter dated July 24, 2012, you requested a tariff classification ruling on behalf of your client, Marware, Inc. Your sample will be returned to you. Style ABEC1E is a two-piece iPhone case constructed of non-rigid silicone plastic with a molded plastic frame that fits in place around the sides. It provides storage, portability, and protection to an iPhone device and is specially shaped and fitted for the device. The majority of the front of the case is open to allow access to the controls. The back and all four sides enclose the device. It measures approximately 2.5” (W) x 4.75” (L) x 0.5” (D). The applicable subheading for the iPhone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other. The rate of duty is 20% 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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