The tariff classification of phone wallets from China

N362902
July 22, 2026
CLA-2-42:OT:RR:NC:CEE008:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.32.9300
Long Vu Walgreen Co 200 Wilmot Road, MS# 3163 Deerfield, IL 60015 RE: The tariff classification of phone wallets from China Dear Ms. Vu: In your letter dated July 6, 2026, you requested a tariff classification ruling. You have submitted samples which will be retained by our office. The submitted samples, Walgreens Item Code (“WIC”) 669974, are novelty wallets that can be attached to the back of a phone with a self-adhesive magnetic ring. They are available in two styles: Duck and Avocado. Both styles have an outer surface of of man-made textile material. The approximate dimensions are 7.0” deep x 3.75” width x 1.0” thick. They are designed to organize, store, protect, and carry identification cards, bank cards, business cards, cash and small belongings. In your request, you inquired if the articles are toys for classification purposes. As this product has the utilitarian function of being able to carry small items, it is not classifiable in Heading 9503 as a toy in accordance with Legal Note 1(d) to Chapter 95 which excludes “Sports bags or other containers of heading 4202, 4303 or 4304.” Please see HQ H251422 dated November 29, 2019. The applicable subheading for the wallets 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 general rate of duty will be 17.6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other

duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division