CBP Ruling N291060 — The tariff classification of fabric covered plastic cellphone cases from China.

Tariff classification

Headings: 3926

Product description

You submitted samples for two of the three styles of cellphone cases. Each are described as a protective mobile phone case made of polycarbonate with the inner and outer surface covered with a distinct fabric. The case is only an outer shell that covers the back, sides, and corners of a specific mobile phone. It does not cover the screen. There is also a cut out in the back to allow the use of the phone’s camera. The first version, is covered in a suit material, consisting of 93 percent wool, 5 percent silk, and 2 percent Lycra. The second version, is covered in a tweed material, made of 100 percent superfine wool. The third version, is covered in a tartan material, made of 100 percent wool. These cases are primarily constructed of plastic, with the fabric providing only a decorative element. The essential character is imparted by the plastic interior core of the case. As these are not provided for more specifically elsewhere,

CBP rationale

the applicable subheading for the three cases will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N291060 October 20, 2017 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Mr. Paul Gooheen K&C Fashion Trading LTD 54 Warwick Square London, SW1V 2AJ United Kingdom RE: The tariff classification of fabric covered plastic cellphone cases from China. Dear Mr. Gooheen: In your letter dated October 12, 2017, you requested a tariff classification ruling on three versions of a cellphone case, each covered with a different textile material, for K&C Fashion Trading LTD. You submitted samples for two of the three styles of cellphone cases. Each are described as a protective mobile phone case made of polycarbonate with the inner and outer surface covered with a distinct fabric. The case is only an outer shell that covers the back, sides, and corners of a specific mobile phone. It does not cover the screen. There is also a cut out in the back to allow the use of the phone’s camera. The first version, is covered in a suit material, consisting of 93 percent wool, 5 percent silk, and 2 percent Lycra. The second version, is covered in a tweed material, made of 100 percent superfine wool. The third version, is covered in a tartan material, made of 100 percent wool. These cases are primarily constructed of plastic, with the fabric providing only a decorative element. The essential character is imparted by the plastic interior core of the case. As these are not provided for more specifically elsewhere, the applicable subheading for the three cases will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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