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N228235 N2 Ruling Active

The tariff classification of a Kindle Fire back cover from Taiwan

Issued August 24, 2012 by U.S. Customs and Border Protection.

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N2 N228235 (August 24, 2012)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

This back cover does not extend over any portion of the front of the Kindle Fire, leaving the face exposed. The two curved sides of the cover offer protection to the two long edges of the Kindle Fire. A third curved side, with a cutout portion to allow access to control buttons, covers one of the shorter sides of the Kindle Fire. The fourth side of the Kindle Fire is left open.

CBP rationale

The applicable subheading for the Kindle Fire 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

N228235 August 24, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Pete Soukaras Uncommon, LLC 1556 West Carroll, Unit 202 Chicago, IL 60607 RE: The tariff classification of a Kindle Fire back cover from Taiwan Dear Mr. Soukaras: In your letter dated July 23, 2012, you requested a tariff classification ruling. A sample provided with your letter is a molded polycarbonate plastic snap-on back cover for the Kindle Fire. This back cover does not extend over any portion of the front of the Kindle Fire, leaving the face exposed. The two curved sides of the cover offer protection to the two long edges of the Kindle Fire. A third curved side, with a cutout portion to allow access to control buttons, covers one of the shorter sides of the Kindle Fire. The fourth side of the Kindle Fire is left open. The applicable subheading for the Kindle Fire 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

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