CLA-2-39:OT:RR:NC:N4:433
Sandy Pray
Corporate Customs Compliance Manager
Jag Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of wallet with cell phone holder pouch from China.
Dear Ms. Pray:
In your letter dated July 13, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style N-0233728NW is a wallet with an attached cell phone holder pouch, of which the wallet is composed of reinforced plastic sheeting and the pouch is composed of an underlying material that is completely covered in polyurethane (PU) sequins. The pouch has a ½ inch magnetic snap, in which to secure the cell phone. There is a 22½ inch drop chain strap composed of base metal. The drop chain strap is worn crossbody. The item measures 5 inches high by 3½ inches wide. This item will be sold at retail under the description of “Disco Crossbody” with the NINE WEST logo plate visibly displayed across the upper surface of the pouch.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Heading 4202, HTSUS, provides for: trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, or textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.
Heading 4202 is divided into two parts by means of a semi-colon. The Explanatory Notes (ENs) to heading 4202, state in part that: subject to Notes 1 and 2 to this Chapter, the articles covered by the first part of the heading may be of any material. The expression “similar containers” in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.
The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The expression “similar containers” in this second part includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc.
As this passage indicates, containers of the first part of the heading may be of any material. However, containers of the second part of the heading are excluded from heading 4202 if they are not of the materials specified therein. We have determined that the subject item is not similar to those exemplars enumerated in the first part of the heading 4202, HTSUS. As the plastic sheeting wallet with cell phone holder covered entirely with sequins, is not wholly or mainly of the materials specified within the second part of heading 4202, HTSUS, this item is excluded from heading 4202.
GRI 3(b) states that: mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. As this language indicates, goods made up of different materials shall be classified as if the entire article is composed of the material which lends its essential character.
The ENs to GRI 3(b), state in pertinent part: the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
In this instance, the outer surface of the cell phone holder pouch covered entirely of sequins is masking the wallet from behind, and gives the visible appearance of a sequin cell phone holder wallet. The outer surface serves a decorative purpose of visible adornment and distinguishes this item from other less ornate wallets. Accordingly, the essential character of this item is imparted by the plastic sequins.
The applicable subheading for the sequin cell phone holder wallet, with sequins made of plastic, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division