In the Feb. 24, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify tablet and e-reader covers as articles of plastic under HTSUS 3926.90.9990 (5.3 percent duty) rather than as plastic office or school supplies under HTSUS 3926.10.0000 (5.3 percent duty).
The items at issue are folding covers/stands for electronic devices. They are constructed of molded polycarbonate plastic covered on the exterior with cellular polyurethane plastic sheeting backed with plain woven textile fabric. The lining is cellular sponge plastic sheeting backed with nonwoven textile fabric. There are also some cushioning layers of cellular foam plastic between the shell and the lining in the front cover.
CBP states that these items are not office or school supplies because tablets and e-readers can be used in myriad locations for various purposes beyond the office or school.
Rulings NY N209825, NY N223955, NY N225563, NY N225565, and NY N227736 would be revoked, and rulings NY N150305 and NY N208195 would be modified, to reflect this change. Comments are due by March 26.
For more information on how to seek or utilize classification and other rulings, please contact Deb Stern at (305) 894-1007.
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