N360978

N360978May 12, 2026CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9989 Hyeyeon LeeSpigen, Inc.8845 Irvine Center Drive, Suite 100Irvine, CA 92618RE: The tariff classification of a smartphone case from China.Dear Ms. Lee:In your letter dated April 23, 2026 , you requested a tariff classification ruling.Images were provided in lieu of a sample.The product under consideration is described as the “iPh16e EnzoArmd Matt Black,” item numberACS09153. It is a form-fitted protective case designed for a specific smartphone model that consists of arigid, snap-on shell that covers the exterior surface of the device and provides protection against scratchesand minor impacts. The body of the case is made from thermoplastic polyurethane (TPU) plastic andfeatures a back panel constructed with aramid fiber that is impregnated and bonded with resin, forming arigid composite material. The case has no storage function, compartments, or closure mechanisms.We agree this product is more appropriately classified under heading 3926 and note that smartphone caseslacking storage for articles beyond the device are excluded from heading 4202.As this protective smartphone case, “iPh16e EnzoArmd Matt Black,” item number ACS09153, would beconsidered an article of plastic, and as it is not more specifically provided for elsewhere, the applicablesubheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), whichprovides 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.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages athttps://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page athttps://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov.
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division