CLA-2-42:OT:RR:NC:N4:441
Ann Lawrence
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of an identification card case from Cambodia
Dear Ms. Lawrence:
In your letter dated October 9, 2025, you requested a tariff classification ruling. You have submitted
photographs and descriptive literature.
Item number 43168101 is comprised of a card case composed of reinforced plastic sheeting and a beaded
wrist strap. The case will be used to contain identification, credit cards, or similarly sized articles. The
essential character of the article is imparted by the card case since that is the component which provides the
utilitarian function.
The applicable subheading for card case will be 4202.32.1000, Harmonized Tariff Schedule of 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Cambodia will
be subject to an additional ad valorem rate of duty of 19 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.11, in addition to subheading
4202.32.1000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division