CLA-2-42:OT:RR:NC:N3:341
Jo Christi Jones
JAS Forwarding USA
One Lakeview Place, 25 Century Blvd
Nashville, TN 37214
RE: The tariff classification of a business card holder, wallet and phone cases from
Dear Ms. Jones:
In your letter dated November 11, 2008 on behalf of Nuo-Tech, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
The sample referred to as Virtuo Business Card Folio, Exhibit A, is small portfolio constructed with an outer surface of plastic sheeting. It is designed to provide protection, portability, storage, and organization to business cards, credit cards, identification, notes, documents, etc. The case opens like a book and the interior contains 18 polyvinyl chloride (PVC) pages that are separated into four individual slots. The case also has three interior pockets. The case secures with a magnetic closure. It measures approximately 5” (W) x 9.5” (H) x 1” (D).
In your letter, you suggest subheading 4202.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases and similar containers, with outer surface of leather, of composition leather or of patent leather, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Since the portfolio is of plastic sheeting, it is more specifically classified under subheading 4202.12.2035, HTSUS.
The sample referred to as Virtuo Business Card wallet, Exhibit B, is a bi-fold wallet constructed with an outer surface of plastic sheeting that is reinforced with a textile material. It is designed to provide storage, protection, portability to its business cards. The interior is textile lined with slots for business cards, credit cards, identification, etc. It measures approximately 3” (W) x 4” (H) x 0.5” (D).
In your letter, you suggest subheading 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Since the wallet is of plastic sheeting, it is more specifically classified under subheading 4202.32.1000, HTSUS.
The sample referred to as the Universal Smart Phone holder, Exhibit C, is a smart phone holder constructed with an outer surface of cotton textile material. The holder is intended and used to provide the useful functions of organization, portability, storage, and protection to a smart phone. It has a textile-lined main compartment and secures with a hidden magnetic closure. The exterior of the holder also has a “D” ring to which a removable wrist strap is attached. It measures approximately 3.25” (W) x 4.5” (H) x 1” (D).
The sample referred to as the Universal Smart Phone case, Exhibit D, is identical to the smart phone holder, Exhibit C, described above except that the majority of the case is constructed with an outer surface of plastic sheeting.
In your letter, you suggest subheading 4202.91.0090, HTSUS, which provides for trunks, suitcases, camera cases, and similar containers, with outer surface of leather, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Since the phone case is of plastic sheeting, it is more specifically classified under subheading 4202.92.9060, HTSUS.
The applicable subheading for Exhibit A will be 4202.12.2035, HTSUS, which provides for attaché cases, briefcases, and similar containers, with outer surface of plastics. The rate of duty will be 20% ad valorem.
The applicable subheading for Exhibit B will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6 percent ad valorem.
The applicable subheading for the Exhibit C is 4202.92.6091, HTSUS, which provides for in part, for other bags and containers, with outer surface of textile materials, of cotton, other. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for Exhibit D will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material. The rate of duty will be 17.6 percent 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/.
HTSUS 4202.92.6091 falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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