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NY N022474




February 27, 2008

CLA-2-42:OT:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.9550; 4820.10.4000

Alyson Brinkman
Phoenix International Freight Services, Ltd. 4659 World Parkway Circle
St. Louis, MO 63134

5E: The tariff classification of card case and cards from China

Dear Ms. Brinkman:

In your letter dated January 21, 2008 on behalf of Esselte Corporation, you requested a classification ruling. The sample which you submitted is being returned as requested.

The sample submitted is identified as the “Oxford At Hand™ Note Card Pouch.” It is a card case is constructed with an outer surface of man-made textile material. The card case is rectangular in shape and has a carrying strap that secures by means of a snap closure. It will be used to provide storage, protection, portability and organization to note cards. It measures approximately 3.5” (W) x 5.5” (L). The card case will be imported with index cards. The card case and note cards are not considered to be a set or composite goods for tariff proposes. Both items function independently.

You suggested classification of card case under 6307.90.9887, Harmonized Tariff Schedule of the United States, which provides for other man-up textile articles. However, the case provides the useful functions of storage, protection, organization, and portability to its contents. It is more specifically provided for in 4202.

The applicable subheading for the card case will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6% ad valorem.

The applicable subheading for the cards will be 4820.10.4000, which provides for other (non-enumerated) articles similar to diaries, registers, account books and notebooks, of paper or paperboard. The rate of duty will be free.

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/.

HTSUS 4202.32.9550 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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,

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