CLA-2-39:S:N:N3G:221 864974
Mr. Mike Liao
Forchic Corporation of U.S.A.
980 Cienega Avenue
San Dimas, CA 91773
RE: The tariff classification of plastic card holders and
display cases from Taiwan.
Dear Mr. Liao:
In your letter dated June 26, 1991, you requested a tariff
classification ruling.
Samples of three categories of products were included with
your request. All of the products are made of plastics
materials, and are used as holders for sports trading cards.
The top loader card holders measure 3 inches by 4 inches,
with edges heat sealed around three sides. The top loaders are
designed to protect individual sports cards.
The pocket page card holders are filler pages for looseleaf
books. The pages are available in two styles. One measures 8
7/8 inches by 11 3/8 inches and is heat sealed to form 9 separate
pockets, each sized to fit one sports card. The second style
measures 9 1/2 inches by 11 3/8 inches and consists of a single
pocket.
The screw-down card holders are two piece display boxes made
of acrylic. The top layer attaches to the bottom layer by means
of 4 screws fastened through screw holes drilled into each
corner. The cases measure 3 1/2 inches by 5 3/4 inches and are
available in thicknesses of 1/2 inch or 1 inch. These cases may
be used to display sports cards, photographs, newspaper
clippings, or other flat memorabilia.
The applicable subheading for the top loader individual card
holders and for the looseleaf filler pages will be 3926.90.9090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of plastics, other. The rate of duty
will be 5.3 percent ad valorem.
The applicable subheading for the acrylic display cases will
be 3924.90.5000, HTS, which provides for other household
articles, of plastics, other. The rate of duty will be 3.4
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport