N107280 N1 Ruling Active

The tariff classification of a key case from China

Issued June 23, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.1000

Headings: 4202

Product description

Your sample will be returned to you. Style 64640 is a key case with a removable metal key ring. It is constructed with an outer surface of polyurethane (PU) plastic sheeting that is reinforced with a textile material. For classification purposes, the key case and key ring are considered a composite good with the key case imparting the essential character, General Rule of Interpretation (GRI) 3(b), noted. The key case is designed to provide storage, protection, organization, and portability to keys or small personal articles. The case opens like a book and has a row of hanging metal clips that hold the keys in place. The case secures with a metal zipper closure and measures approximately 3” (W) x 4.25” (L) x 0.5” (D).

CBP rationale

The applicable subheading for the key 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

N107280 June 23, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a key case from China Dear Ms. Pendris: In your letter dated May 19, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 64640 is a key case with a removable metal key ring. It is constructed with an outer surface of polyurethane (PU) plastic sheeting that is reinforced with a textile material. For classification purposes, the key case and key ring are considered a composite good with the key case imparting the essential character, General Rule of Interpretation (GRI) 3(b), noted. The key case is designed to provide storage, protection, organization, and portability to keys or small personal articles. The case opens like a book and has a row of hanging metal clips that hold the keys in place. The case secures with a metal zipper closure and measures approximately 3” (W) x 4.25” (L) x 0.5” (D). The applicable subheading for the key 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 plus 4.6 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/. 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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