N295419 N2 Ruling Active

The tariff classification of a card case from China

Issued April 19, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.9300

Headings: 4202

Product description

You have submitted a sample, which is being returned to you under separate cover. The designated merchandise, CU8727 – “Simple Sleeve Smart Phone Wallet,” is a card case constructed with an exterior surface of man-made fiber textile material. The card case has an unlined storage compartment intended to hold credit cards. It is a flat, rectangular shaped piece of fabric reinforced with plastic sheeting. The front of the case has a pocket made from textile and the back of the case has an adhesive which allows the user to attach the case to a phone or other device. A removable printed instruction label is adhered to the case with an easy-release backing paper. The case measures approximately 3 5/8” (l) x 2 1/2” (w).

CBP rationale

The applicable subheading for the card case will be 4202.32.9300, 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 textile materials: other: of man-made fibers.

Full text

N295419 April 19, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.9300 Ms. Lorraine Walsh Debco Bag Distributors Ltd. 111 Villarboit Cres Concord, ON L4K 4K2 Canada RE: The tariff classification of a card case from China Dear Ms. Walsh: In your letter received in our office, March 22, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. The designated merchandise, CU8727 – “Simple Sleeve Smart Phone Wallet,” is a card case constructed with an exterior surface of man-made fiber textile material. The card case has an unlined storage compartment intended to hold credit cards. It is a flat, rectangular shaped piece of fabric reinforced with plastic sheeting. The front of the case has a pocket made from textile and the back of the case has an adhesive which allows the user to attach the case to a phone or other device. A removable printed instruction label is adhered to the case with an easy-release backing paper. The case measures approximately 3 5/8” (l) x 2 1/2” (w). The applicable subheading for the card case will be 4202.32.9300, 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 textile materials: other: of man-made fibers. The rate of duty will be 17.6 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →