The tariff classification of an iPhone screen protector kit from China

N244888 August 30, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an iPhone screen protector kit from China Dear Ms. Arciero: In your letter dated August 6, 2013, you requested a tariff classification ruling. A sample of an iPhone screen protector kit, item number 933407, was provided with your letter and is being returned as you requested. The kit consists of a front screen protector, a rear phone protector and a cleaning cloth. The protectors are flat plastic sheets designed to fit on the front and back of an iPhone to keep it clean and protect it against scratches and abrasions. The back sheet is a solid color while the front sheet has a color frame and a large clear viewing window. Both sheets have rounded corners, cut-outs to allow access to the buttons, ports and camera, and a peel-off protective backing. The cloth is intended to clean the phone of dust prior to applying the protective sheets. The sheets do not have an applied adhesive that firmly adheres to a variety of dissimilar surfaces upon mere contact. They adhere essentially by static and only to a completely flat, smooth, dust-free surface. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The kit, which consists of back and front plastic protectors and one wiping cloth, comprises a set for tariff classification purposes. The essential character is imparted by the front and rear plastic protectors. The applicable subheading for the iPhone protector kit 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, Myles B. Harmon Acting Director National Commodity Specialist Division