The tariff classification of a card holder from China

N337421 January 30, 2024 CLA-2-42:OT:RR:NC:N4:441CATEGORY:  ClassificationTARIFF NO.: 4202.32.1000; 9903.88.03Hyeyeon LeeSpigen Inc.8845 Irvine Center Drive, Suite 100Irvine, CA 92618RE:    The tariff classification of a card holder from ChinaDear Mr. Lee:In your letter dated January 5, 2024 you requested a tariff classification ruling. Photographs and descriptive literature were submitted for our review.   The article at issue, item number AMP02284, which you referred to as the “Card HL(MSF) Valentinus MagFit Black,” is a card holder. In your submission, you stated that it is constructed with an outer surface of polyurethane (PU) plastic sheeting that is reinforced with a textile backing. It is designed to provide organization, portability, storage, and protection to credit cards, identification, and similar articles. The article features one slot that holds up to three cards. The back of the card holder has a magnet, which allows it to attach to the back of a cellular phone or case. It measures 2.53 inches (L) x 3.74 inches (H) x 0.28 inches (W).The applicable subheading for the card holder will be 4202.32.1000, Harmonized Tariff Schedule of the United States (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, including information on exclusions and their effective dates, 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. 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 of 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 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 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