Electronic Device Covers Are Not 'Containers,' Importer Argues in CIT Complaint

Covers for smartphones, tablets, and media players made of plastic and silicone are "other articles of plastic" and not "trunks, suitcases ... and similar containers...," importer Incipio Technologies said in a June 29 complaint. CBP initially classified the covers under Harmonized Tariff Schedule subheadings 4202.92.90 or 4202.99.90, dutiable at 17.6% or 20%. Incipio's prefered subheading of 3926.90.99 carries a duty rate of 5.3%. Incipio asked the court to reliquidate the cases and to order CBP to refund excess duties with interest (Incipio Technologies v. U.S., CIT # 19-00097).

The subject covers are not a type of container provided for by name in heading 4202 and are not similar to any of the containers of that heading, Incipio said, "because they do not organize, store, or carry items within the meaning of heading 4202." The primary purpose of the covers is to provide some protection to smartphones, electronic tablets, or media players, while allowing an individual to operate the device while it is within the cover, Incipio said.