7 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N249142 N2 Ruling Active

The tariff classification of a generic cell phone case from China

Issued January 10, 2014 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N249142 (January 10, 2014)

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

You have submitted a sample, which is being returned to you. Item P-16094S is a generic cell phone case constructed with an outer surface of 100% polyvinyl chloride plastic sheeting material. The case is not specially shaped or fitted for a particular model or type of cell phone. It is pouch-like in design with an open top with one flap closure. It will completely enclose the device. It can also be used to store other small articles. It measures approximately 3.5” (W) x 5.2” (H) x 0.5” (D).

CBP rationale

The applicable subheading for the case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other.

Full text

N249142 January 10, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Debra Dudzinski Rosetti Handbags & Accessories 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a generic cell phone case from China Dear Ms. Dudzinski: In your letter dated December 30, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item P-16094S is a generic cell phone case constructed with an outer surface of 100% polyvinyl chloride plastic sheeting material. The case is not specially shaped or fitted for a particular model or type of cell phone. It is pouch-like in design with an open top with one flap closure. It will completely enclose the device. It can also be used to store other small articles. It measures approximately 3.5” (W) x 5.2” (H) x 0.5” (D). The applicable subheading for the case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N249142

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.