CLA-2-42:OT:RR:NC:N4:441
Ms. Jamie Deer
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068
RE: The tariff classification of cardholders from China
Dear Ms. Deer:
In your letter dated July 1, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately. Additionally, item numbers SM-2556, SM-2557, SM-2559, SM-2562, SM-2565, and SM-2568, which were included in this request, were separately addressed in ruling number N305088. In the future, you must limit your ruling requests to a maximum of five items of the same class or kind.
The submitted samples, item numbers 7141-42, 7141-56, 7141-89, 7141-99, SM-2564, and SM-2904 are cardholders. Each article features an adhesive on the back that allows it to be attached to a second article such as a phone case. The cardholders are designed to provide storage, protection, organization, and portability to identification, business cards, credit cards, and similar articles.
Item numbers 7141-42 and 7141-56 are cardholders constructed with an outer surface of plastic sheeting. The plastic sheeting is reinforced. Item number 7141-42 features one slot pocket and a permanently attached metal ring. Item number 7141-56 features one slot pocket and has a grip that slides flat.
Item numbers 7141-89, 7141-99, and SM-2904 are cardholders constructed of man-made textile material. Item number 7141-89 features two open slot pockets. Item number 7141-99 features a magnetic-flap closure and two slot pockets. Item number SM-2904 features a hook-and-loop fastener strip closure and two slot pockets.
Item number SM-2564 is a cardholder constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The plastic is not reinforced.
The applicable subheading for item numbers 7141-42 and 7141-56 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.
The applicable subheading for item numbers 7141-89, 7141-99, and SM-2904 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.
The applicable subheading for item number SM-2564 will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The general rate of duty will be 20 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.32.1000, 4202.32.9300, and 4202.32.2000, HTSUS, unless specifically excluded, are subject to the 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, 4202.32.9300, and 4202.32.2000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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