CLA-2-42:OT:RR:NC:N4:441
Min Xie
Phillips Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of an identification case with a lanyard from China
Dear Ms. Xie:
In your letter dated February 22, 2012, you requested a tariff classification ruling. Your sample will be returned to you.
Style 6916904 consists of an identification case with a detachable polyvinyl chloride (PVC) lanyard that attaches to a metal “D” ring which is sewn to the case. The front of the case has a clear polyvinyl chloride (PVC) pocket window. The back of the case is comprised of 51% cotton and 49% polyester textile material and has two slots sized for credit or business cards. The components are adapted to each other for the purpose of continuous, hands-free display of an item - in this case a work identification. It measures approximately 2.5” (W) x 4” (L).
The two components form a composite good, General Rule of Interpretation (GRI) 3(b) noted.
In terms of use, the nature and role of the lanyard component, which is to allow the card case to be carried around the neck, is equal to that of the card case. It is determined that the lanyard and the card case are co-equal in terms of their use and value and neither component imparts the essential character. GRI 3(c) directs that in such a circumstance the classification will be the heading which appears last in numerical order among those which equally merit equally consideration. The two headings that merit equal consideration are 4202, Harmonized Tariff Schedule of the United States (HTSUS) and the 3926, HTSUS. The card case is classified within heading 4202, which falls last in the tariff. As such, the article will be classified therein.
The applicable subheading for style 6916904 will be 4202.32.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or handbag…of cotton. The rate of duty will be 6.3 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division