Sakar International, Incase Design Seek Reclassification of Tablet Covers, Phone Armbands
Importer Sakar International Inc. filed four complaints at the Court of International Trade on Oct. 28 to challenge the classification of its smartphone and tablet covers. Made predominantly of plastic or silicone, the covers were classified by CBP under Harmonized Tariff Schedule subheadings 4202.92.45, 4202.92.90 or 4202.99.90, dutiable at either 17.6% or 20%.
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The 4202 heading provides for “[t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.”
Sakar argues in its complaints that the phone and tablet covers are not any type of container listed in this heading since they do not organize, store or carry items. Instead, they provide protection to phones or tablets. Sof, the covers should be classified under HTS subheading 3926.90.99, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther,” dutiable at 5.3%.
Two of the complaints differ from the other two, however, in that they also seek the reclassification of certain models of the covers that have an armband that permits the user to wear the cover while engaging in physical exercise. The proper HTS home for these units is 9506.99.60, which provides for "other articles and equipment for sports and/or outdoor games," dutiable at 4%, the complaints said.
Joining Sakar in challenging the classification of sports armband cell phone holders is importer Incase Design Corp., who share Sakar's counsel, Grunfeld Desiderio. Incase also filed two complaints at CIT to challenge the classification of their armbands, also pushing for the 3926.90.99 subheading. Failing that, Incase pushed for subheadings 9506.99.60 or even 4016.10.00, which provides for “other articles of vulcanized rubber other than hard rubber: of cellular rubber,” free of duty.
(Sakar International Inc. v. United States, CIT #12-00120) (Sakar International Inc. v. United States, CIT #13-00209) (Sakar International Inc. v. United States, CIT #12-00376) (Sakar International Inc. v. United States, CIT #14-00280)