N257105 N2 Ruling Active

The tariff classification of a “name card and business card holder” from China.

Issued October 3, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8304.00.0000

Headings: 8304

Product description

Style number OF-NC4 is described as a name card and business card holder. The name card and business card holder is constructed from base metal, has a Polyurethane (PU) faux leather cover, and is felt lined. The item also has a magnetic closure to prevent the contents from falling out. This item is commonly used on a work desktop, placed inside a work desk drawer, put upon a shelf within one’s work accommodation, and can be carried on the person or in a handbag.

CBP rationale

The applicable subheading for the name card and business card holder will be 8403.00.0000, HTSUS, which provides for “Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.

Full text

N257105 October 3, 2014 CLA-2-83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ralph Natale Chief Executive Officer American Shipping Company Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a “name card and business card holder” from China. Dear Mr. Natale: In your letter dated September 2, 2014, on behalf of Milan Pacific USA LLC., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number OF-NC4 is described as a name card and business card holder. The name card and business card holder is constructed from base metal, has a Polyurethane (PU) faux leather cover, and is felt lined. The item also has a magnetic closure to prevent the contents from falling out. This item is commonly used on a work desktop, placed inside a work desk drawer, put upon a shelf within one’s work accommodation, and can be carried on the person or in a handbag. The applicable subheading for the name card and business card holder will be 8403.00.0000, HTSUS, which provides for “Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.” The rate of duty will be 3.9% 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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