The tariff classification of a passport holder and luggage tag from China

N292222 December 19, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9700; 3926.90.9996 Mr. Michael Hostrawser Gartner Studios Inc. 220 E. Myrtle Street Stillwater, MN 55038 RE: The tariff classification of a passport holder and luggage tag from China Dear Mr. Hostrawser: In your letter dated November 17, 2017, you requested a tariff classification ruling. Photos were submitted in lieu of samples. The subject merchandise is identified as a passport holder and luggage tag. The passport holder is described in your request as being constructed with an exterior of polyurethane wrapped and sewn around paperboard and polyethylene foam. The passport holder opens like a book. It is designed to provide storage, protection, portability, and organization for a passport, boarding pass, identification, and other travel documents. The interior has one pocket on each side of the front and back covers. The exterior has a floral patterned cover which is foil stamped with the word “passport” on the cover. It measures approximately 4 inches by 5.75 inches. The luggage tag is described as being made from two pieces of polyurethane backed with a non-woven polypropylene backing that are sewn together. The inside of the luggage tag features a preprinted paper ID insert card for contact information. There is a polyurethane strap with a belt buckle style closure that can be used to secure the tag to luggage. The closure prong is magnetic and most likely made from iron. The finished luggage tag is approximately 3 inches by 5 inches. The cover has been foil stamped with “bon voyage.” In your request you stated that these two items may meet the criteria for a set and that the essential character would be imparted by the luggage tag. It is in this Office’s opinion that these two items do not meet the requirements to be considered a set as per GRI 3(b), specifically they are not used together or in conjunction with another for a single purpose or activity. Accordingly, these items will be classified separately. The applicable subheading for the passport holder will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, other. The general rate of duty will be 17.6 percent ad valorem. As the luggage tag is primarily constructed of plastic, it is considered an article of plastic and not being provided for more specifically elsewhere, the applicable subheading for the luggage tag will be 3926.90.9996, HTSUS, which provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: other:other: other.” The general rate of duty is 5.3 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division