CLA-2-56:OT:RR:NC:N3:351
Mr. Markus Plaschg
Astria
Kratkystrasse 2
Graz, Austria 8503
RE: The tariff classification of cell phone lanyard from China
Dear Mr. Plaschg:
In your letter dated October 16, 2019, you requested a tariff classification ruling or behalf of your client, Xouxouberlin. You submitted several photos and descriptive literature of the Xouxou Smartphone Chain.
The sample, the Xouxou Smartphone Chain, is described as a corded necklace attached to a cell phone case. You state the item is constructed of a nylon braided cord, with metal aglets on each end permanently affixed to the bottom of a hard plastic cell phone case. The xouxou smartphone chain protects a cell phone from damage, and allows easy access to the phone by means of being hung around the user’s neck.
You suggest the Xouxou Smartphone Chain should be classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.
However, it is the opinion of this office that the Xouxou Smartphone Chain is a "composite good" consisting of both the hard plastic cell phone case and the nylon cord. The case protects the phone and the cord allows for easy of access because of the cord. When used together, the product serves the purpose of protection and ease of use.
General Rule of Interpretation GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 3926 (other articles of plastics) and 5609 (articles of twine, cordage rope…), HTSUS. Heading 5609 appears last in the tariff.
The applicable subheading for the Xouxou Smartphone Chain, will be 5609.00.3000, HTSUS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.3000, 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 5609.00.3000, 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, 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.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division