CLA-2-42:RR:NC:N3:341 M86460
Ms. Julie Wang
Success System Services
923 East Valley Boulevard, #268
San Gabriel, CA 91776
RE: The tariff classification of a credit card holder from Taiwan or China
Dear Ms. Wang:
In your letter dated September 18, 2006, you requested a tariff classification ruling on behalf of your client, Mirage Import, Inc.
The submitted samples are children’s novelty credit card holders wholly made-up with an outer surface of a sheeting of plastic. It interior features six plastic opaque pockets designed to hold credit cards or business cards. The case is bi-fold in design and measures 4” (W) x 3” (H) when closed.
The applicable subheading for the credit card holder will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. The rate of duty will be 20% 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 http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division