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HQ 959875




December 16, 1996

CLA-2 RR:TC:FC 959875 ALS

TARIFF NO.: 3926.90.9890

Mr. Chester R. Krayton
Customs Trade Consultants
P.O. Box 626
Manalapan, NJ 07726

RE: Plastic Card Holder

Dear Mr. Krayton:

This is in reference to your request of September 13, 1996, as amended, for a binding ruling regarding the tariff classification of a plastic card holder. Your request to our New York office was referred to this Office for reply. A sample of the product was transmitted with your request.

FACTS:

The article under consideration is a card holder composed of injection molded polycarbonate plastic. The holder is approximately 3 1/2 inches by 2 1/4 inches. It is stated to be designed to hold and protect cards such as credit, bank and similar cards with a magnetic strip. The card holder can be carried by a person in a pocket, wallet, purse or handbag.

ISSUE:

What is the classification of a molded plastic card holder designed to protect its contents.?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

While subheading 4202.32.1000, HTSUSA, provides for articles of a kind normally carried in the pocket or in a handbag, since those products are limited to articles with an outer surface of sheeting of plastic, or of reinforced or laminated plastics and the instant product is manufactured by an injection mold process, we have concluded that the instant product is not classifiable under that subheading.

We have also concluded that the article under consideration is similar to the articles which were the subject of Headquarters Rulings Letter (HRL) 950226, dated February 19, 1992, and HRL 955104, dated October 11, 1994, insofar as those rulings dealt with card holders designed to protect their contents. The instant product is similar to the exemplars EN 39.26, which represents the opinion of the international classification experts, and specifies that Heading 3926 to the Harmonized System covers various plastic articles designed to protect their contents.

HOLDING:

Plastic card holders, approximately 3 1/2 by 2 1/4 inches, manufactured by an injection molding process and designed to protect their contents, are classifiable in subheading 3926.90.9890, HTSUSA, the provision for Other articles of plastics and articles of other material of headings 3901 to 3914; Other: Other; Other. Merchandise so classified is subject to a general rate of duty of 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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