The tariff classification of a card holder from Italy.

N350270 July 8, 2025 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9989; 9903.01.25 William Estevez RIMOWA Distribution, Inc. 598 Madison Avenue, 8th Floor New York, NY 10022 RE: The tariff classification of a card holder from Italy. Dear Mr. Estevez: In your letter dated June 16, 2025, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is a card holder. The card holder’s exterior shell is made with grooved aluminum to match RIMOWA's original travel goods collection. The interior compartment is made of rigid plastic and rotates in and out of the shell on an articulated pivot. Your submission indicates it will come in three colors, silver, black, and titanium. You have suggested that this article is classified in heading 4202. Card cases, which are a form of wallet, are provided for in the second half of heading 4202, which limits the products named therein to those constructed of “leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.” As neither metal nor molded plastic are included materials in the second half of heading 4202, this card case is excluded from classification within this heading. Further, we hold the opinion that it would be the plastic interior that would impart the essential character to this product, General Rule of Interpretation 3(b) noted. As this card holder would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 3926.90.9989, HTSUS, listed above. 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 CBP Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division