N230129 N2 Ruling Active

The tariff classification of two phone back covers from China

Issued September 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The item labeled “Slim Fit –THD031US” is a molded plastic shell that snaps onto the back of a cell phone. The shell has three curved sides to enclose the two long edges and one short edge of the phone. The remaining short side is completely open. The back incorporates two cut-outs, one for the camera lens and one for the logo, and the curved sides incorporate cut-outs to provide access to ports. The shell does not extend over any portion of the front of the device. The phone shell measures approximately 4-1/2 inches long by 2-1/2 inches wide by 7/16 inch high. The item labeled “Wallet Cover-THD022US” is a molded plastic shell that snaps onto the back of a cell phone. The back incorporates an oval cut-out hole for the camera lens. The shell has two curved sides to enclose the two long edges of the phone. These sides do not extend over any portion of the front of the device. The short sides of the shell extend only 3/16 inch and do not cover any significant portion of the short edges of the phone. The phone shell measures 4-1/2 inches long by 2-1/2 inches wide by 1/2 inch high on the long sides. The back has a fold out compartment with three slots for credit cards or identification cards.

CBP rationale

The applicable subheading for the “Slim Fit-THD031US” phone back cover and the “Wallet Cover-THD022US” phone 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

N230129 September 5, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Tamra Parks Targus 1211 North Miller Street Anaheim, CA 92806 RE: The tariff classification of two phone back covers from China Dear Ms. Parks: In your letter dated August 8, 2012, you requested a tariff classification ruling. Two samples were provided with your request and are being returned as you requested. The item labeled “Slim Fit –THD031US” is a molded plastic shell that snaps onto the back of a cell phone. The shell has three curved sides to enclose the two long edges and one short edge of the phone. The remaining short side is completely open. The back incorporates two cut-outs, one for the camera lens and one for the logo, and the curved sides incorporate cut-outs to provide access to ports. The shell does not extend over any portion of the front of the device. The phone shell measures approximately 4-1/2 inches long by 2-1/2 inches wide by 7/16 inch high. The item labeled “Wallet Cover-THD022US” is a molded plastic shell that snaps onto the back of a cell phone. The back incorporates an oval cut-out hole for the camera lens. The shell has two curved sides to enclose the two long edges of the phone. These sides do not extend over any portion of the front of the device. The short sides of the shell extend only 3/16 inch and do not cover any significant portion of the short edges of the phone. The phone shell measures 4-1/2 inches long by 2-1/2 inches wide by 1/2 inch high on the long sides. The back has a fold out compartment with three slots for credit cards or identification cards. The applicable subheading for the “Slim Fit-THD031US” phone back cover and the “Wallet Cover-THD022US” phone 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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