The tariff classification of a carbon fiber covered wallet from China.

N250038 March 4, 2014 CLA-2-68:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 6815.10.0000 M. Denise Stephens TUMI Incorporated 2501 Matthews Industrial Circle - Suite 1 Vidalia, Georgia 30474 RE: The tariff classification of a carbon fiber covered wallet from China. Dear Ms. Stephens: In your letter dated January 28, 2014 you requested a tariff classification ruling. You provided a component breakdown and a sample for our review. Your sample is being returned. Carbon Fiber Wallet Style # 013834CFX consists of a billfold with a removable ID pass case with two clear pockets. The outer surface of the wallet (10"L x 3-3/4"W) is mainly covered by black carbon fiber strips (1/16"W) interlaced in a herringbone pattern, except for a narrow black band of leather trim (3/4"W) along the bottom and thin leather trim (1/8"W) sewn all along the edges. The component breakdown by weight is: 50g leather trim, 7g carbon fiber, 7g lining and 1.7g hardware (total 65.7g). The wallet is put up in a black retail paperboard box with printed lid and plain sleeve. The inside bottom of the box is covered with a black velvet type lining. The box is considered a usual packing container that is classifiable with the goods entered therein. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The second part of heading 42.02 provides in pertinent part for: wallets of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. EN 42.02 provides: The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallized leather (see Note 1 to this Chapter). Section IX Textile and Textile Articles Note 1. (q) provides: This Section does not cover: Abrasive-coated textile material (heading 68.05) and also carbon fibers or articles of carbon fibers of heading 68.15. Accordingly, the carbon fiber covered wallet must be classified elsewhere in the tariff. EN 68.15 (2) is relevant to your product and provides: The heading covers, inter alia: Carbon fibers and articles of carbon fibers. Your wallet, which is mainly covered by black carbon fiber strips interlaced in a herringbone pattern, meets the description for articles of carbon fibers in EN 68.15 (2). The applicable subheading for the carbon fiber covered wallet put up in a retail box will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Non-electrical articles of graphite or other carbon. The rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue N., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Frank Cantone (646) 733-3038. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division