CLA-2-42:OT:RR:NC:N4:441
Ivory Wong
American Eagle Outfitters
401 5th Avenue
New York, NY 10017
RE: The tariff classification of card case
Dear Ms. Wong:
In your letter dated June 13, 2011 you requested a tariff classification ruling. Your sample will be returned to you.
Style 3166 is a card case constructed with an outer surface of leather. It is bi-fold in design. It has six interior card slots and two interior pockets. The outside of the case has a permanently attached metal bottle opener and a clear pocket for identification. In the closed position the card case measures approximately 4” (W) x 3” (H) x .25” (D).
In your ruling request you suggested classification of the card case under 8205.51.7500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for hand tools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks; base metal parts thereof: other hand tools (including glass cutters) and parts thereof: household tools, and parts thereof: other.
The leather card case and bottle opener are considered to be a composite good for tariff purposes, General Rule of Interpretation 3(b) noted. The essential character is imparted by the leather card case. It is the case that provides the most bulk and weight. Furthermore, while this card case may be more attractive to certain consumers because it has a bottle opener component, it is the card case that will convince an individual to make the purchase.
The applicable subheading for the card case will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or handbag, with outer surface of leather, other. The rate of duty will be 8 percent 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division