CBP Ruling N227739 — The tariff classification of an iPhone case from China

Tariff classification

Headings: 4202

Product description

Your sample will be returned. Item 7784 CDMA # 7524 is a 4-piece convertible iPhone case. It has a standard back piece, an optional back piece with a belt clip, and two side pieces that snap together to create a complete case that encloses the device. All of the pieces are constructed of molded plastic. The case is designed to provide portability, storage and protection to an iPhone device. It measures approximately 2.25" (W) x 4" (L) x 0.25" (D). The case is imported and set up for retail with a textile armband. The case and armband are considered to be a composite good for tariff purposes with the essential character being imparted by the case, General Rule of Interpretation (GRI) 3 (b) noted. You have suggested classification of the case under subheading 3926.90.9980, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of plastics, other. Heading 3926 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in Heading 4202, HTSUS. Thus, in order for your article to be considered for classification within Chapter 39 it must be excluded from Heading 4202, HTSUS. Cases for iPhones are akin to the articles of Heading 4202 and, as such, your case will be classified therein.

CBP rationale

The applicable subheading for the iPhone case will be 4202.99.9000, HTSUS, which provides for other containers and cases, other.

Full text

N227739 August 24, 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. Item 7784 CDMA # 7524 is a 4-piece convertible iPhone case. It has a standard back piece, an optional back piece with a belt clip, and two side pieces that snap together to create a complete case that encloses the device. All of the pieces are constructed of molded plastic. The case is designed to provide portability, storage and protection to an iPhone device. It measures approximately 2.25" (W) x 4" (L) x 0.25" (D). The case is imported and set up for retail with a textile armband. The case and armband are considered to be a composite good for tariff purposes with the essential character being imparted by the case, General Rule of Interpretation (GRI) 3 (b) noted. You have suggested classification of the case under subheading 3926.90.9980, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of plastics, other. Heading 3926 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in Heading 4202, HTSUS. Thus, in order for your article to be considered for classification within Chapter 39 it must be excluded from Heading 4202, HTSUS. Cases for iPhones are akin to the articles of Heading 4202 and, as such, your case will be classified therein. The applicable subheading for the iPhone case will be 4202.99.9000, 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

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