The tariff classification of an identification holder from China

N308106 December 17, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an identification holder from China Dear Mr. Kenny: In your letter dated December 5, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample was provided and will be retained by this office. The submitted sample, item number 335341, is an identification holder constructed with an outer surface of plastic sheeting that is reinforced with a textile backing. It features one interior pocket used to hold identification or similarly sized items such as business cards. The holder is presented with a detachable belt clip that snaps into a cutout slot that is specially fitted to accommodate the clip. Together the holder and clip form a composite good, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the article is imparted by the identification holder. The applicable subheading for item number 335341 will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The general rate of duty will be 12.1¢/kg + 4.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.32.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.32.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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