The tariff classification of a card case from China
Issued June 5, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.32.1000
Headings: 4202
Product description
Style number 973156 is a card case constructed with an outer surface of polyurethane (PU) plastic sheeting. It is envelope-shaped and designed to hold index cards, identification, photos, or similar documents. It has a flocked-lined interior compartment and a flap with a magnetic closure. It measures approximately 7” (W) x 4.25” (H). In your letter, you suggest classification under subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. Goods classifiable in heading 4202, HTSUS are excluded from classification in heading 3926, HTSUS by Chapter 39 exclusion note 2(ij). Therefore, the card case is classified under subheading 4202, HTSUS.
CBP rationale
The applicable subheading for the business card case will be 4202.32.1000, 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 sheeting of plastic, of reinforced or laminated plastics.
Full text
N028379 June 5, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Karen Keeling Keeling Consulting Company 14312 Gholson Road Waco, TX 76705 RE: The tariff classification of a card case from China Dear Ms. Keeling: In your letter dated May 5, 2008 on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style number 973156 is a card case constructed with an outer surface of polyurethane (PU) plastic sheeting. It is envelope-shaped and designed to hold index cards, identification, photos, or similar documents. It has a flocked-lined interior compartment and a flap with a magnetic closure. It measures approximately 7” (W) x 4.25” (H). In your letter, you suggest classification under subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. Goods classifiable in heading 4202, HTSUS are excluded from classification in heading 3926, HTSUS by Chapter 39 exclusion note 2(ij). Therefore, the card case is classified under subheading 4202, HTSUS. The applicable subheading for the business card case will be 4202.32.1000, 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 sheeting of plastic, 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
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