The tariff classification of a cell phone cover with a card case from Cambodia

N336903 December 15, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.9300 Nadine LaFond R.G. Barry Corporation 13405 Yarmouth Road North West Pickerington, OH 43147 RE:      The tariff classification of a cell phone cover with a card case from Cambodia Dear Ms. LaFond: In your letter dated December 4, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review. The article at issue, Item AS1549, which you referred to as the “On-The-Go iPhone Card Case Crossbody” is a cell phone cover with a card case. The phone component is constructed of plastic and the card case is constructed of man-made textile. The card case and phone cover are permanently affixed to one another.  The card case features three slots. The article as a whole is designed to provide organization, portability, storage, and protection to a cell phone, credit cards, identification, and similar articles and has a neck strap. Item AS1549 is imported in three different sizes as follows: iPhone 13/14: 5.9 inches (H) X 2.95 inches (L) X 0.98 (W) inch iPhone 15: 5.9 inches (H) X 2.95 inches (L) X 0.98 (W) inch iPhone 15 Pro: 5.9 inches (H) by 2.91 (L) inches X 0.98 (W) inch Item AS1549 is considered composite good, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character is imparted by the textile card case and it will be classified accordingly. The applicable subheading for Item AS1549 will be 4202.32.9300, 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 general 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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