The tariff classification of phone frames and cases from China

N237193 February 1, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Monica Bei Panalpina, Inc. 1776 On-The-Green 67 E. Park Place Morristown, NJ 07960 RE: The tariff classification of phone frames and cases from China Dear Ms. Bei: In your letter dated January 8, 2013, on behalf of Griffin Technology, Inc., you requested a tariff classification ruling. Four phone accessories were included with your request. Sample A, identified as a Reveal Frame, is a rectangular polycarbonate plastic band designed to fit around the perimeter of an iPhone 5. The band has custom cutouts to allow access to phone controls and docks. The frame protects only the edges of the phone and leaves the front and back of the phone completely exposed. The frame measures approximately 5-1/8 inches long by 2-7/16 inches wide by 7/16 inch wide. The applicable subheading for the Reveal Frame 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/. The classification of the remaining styles in your request, the Dobby Dot Cover, the Reveal Case and the Basic Skin, involves a consideration of whether the merchandise is classifiable in heading 4202 or heading 3926 of the HTSUS. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to the Dobby Dot Cover, the Reveal Case and the Basic Skin at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Sakar International v. United States, Ct. No. 12-00085 and 12-00120. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. We are returning any related samples, exhibits, etc. 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