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NY K87645




July 12, 2004
CLA-2-42:RR:NC:3:341: K87645

CATEGORY: CLASSIFICATION

TARIFF NO.:4202.32.1000; 4202.92.9060

Mr. James E. Unger
Sanford North America
1401 W. Badger Rd.
Madison, WI 53713

RE: The tariff classification of a business card case, passport/travel document case, and PDA case from China

Dear Mr. Unger

In your undated letter you requested a tariff classification ruling. Samples of three items have been submitted. The samples will be returned as requested.

Style number V4359 is a tri-fold card case of the kind normally carried on the person in the pocket or in the handbag. The exterior is of an imitation leather. The tri-fold is closed my means of a magnet. The imitation leather is a sheeting of fabric backed plastics that is embossed to simulate leather. The exterior surface is of a sheeting of plastic.

Style V4679 is a passport/travel document case. The exterior is of an imitation leather. It is a tri-fold and is closed my means of a magnet. The imitation leather is a sheeting of fabric backed plastics that is embossed to simulate leather. The exterior surface is of a sheeting of plastic.

Style V4658 is a Personal Digital Assistant (PDA). It is specially fitted to contain the PDA, the PDA stylus, a pen and one 4” x 6’’ note pad. The exterior is of an imitation leather. It is a tri-fold and is closed my means of button snap closure. The imitation leather is a sheeting of fabric backed plastics that is embossed to simulate leather. The exterior surface is of a sheeting of plastic. The submitted sample does not contain a note pad. The classification decision will be according to the sample as presented.

You have indicated that the PDA will be imported with ten note pads. However, since the PDA is designed to contain only one pad, it is assumed the note pads will be separately packaged. We are unable to provide a classification for the note pads. A sample of the pads in condition as will be presented is necessary.

You have suggested that style V4658 is classified within Heading 4820, which provides for stationery articles of paper or of paperboard. Classification within Chapter 48 Legal Note 2(h) excludes travel goods of heading 4202 from classification therein. In addition, the articles of subheading 4820 are stationery goods that are essential character of paper or of paperboard.

You have suggest that styles V4679 and V4359 are classified within heading 3926. Classification within heading 3926 is subject to Legal Note 2(ij), which excludes containers of heading 4202.

The applicable subheading for the card case, style V4359, will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or a handbag, with outer surface of a sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1/kg and 4.6 percent ad valorem.

The applicable subheading for the PDA case, style 4658, and passport/document case, style V4679, will be 4202.92.9060, HTS which provides for other containers other, with outer surface of sheeting of plastics or of textile materials, other. The rate of duty will be 17.6 percent ad valorem.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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