CLA-2-42:OT:RR:NC:N3:341
Martha De Castro
Bed, Bath & Beyond
650 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of card case from China
Dear Ms. De Castro:
In your letter dated May 2, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
You referred to style RF0804023 as a Photo Clutch. The item is a card case constructed with an outer surface of plastic sheeting material. It is designed to provide storage, protection, portability to its contents. It features a metal frame with a kiss lock closure. The interior features three compartments for business cards, credit cards, identification cards, or similar documents. The interior also features eight pages suitable for holding photographs or similar items.
In your ruling request you suggested classification of RF0804023 under 3926.90.4800 which provides for other articles of plastics. However, the item is more specifically provided for within heading 4202, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the case will be 4202.32.1000, HTSUS, which provides for articles normally carried in the pocket or handbag, with outer surface of plastic sheeting material, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% 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