In ruling NY N305266, Customs and Border Protection (CBP) determined the classification of Ridge® wallet credit card/money holders. The holders are imported and sold in five styles. Each wallet features two anodized aluminum inner plates, an aluminum screwdriver with a base metal working edge, and four extra steel screws. The holders will have two outer plates comprised of aluminum, titanium or graphite, and a steel money clip or an elastic and plastic cash strap. The wallets are fully assembled upon importation and are packaged in a cardboard box. Each of the holders measures approximately 3 5/16 inches long by 2 1/8 inches wide by 1/4 inch thick.

Each wallet under consideration is a composite article that consists of components that are classified in different headings: aluminum, titanium, graphite, steel, elastic and plastic components. Since no one heading in the tariff schedules covers the aluminum, titanium, graphite, steel, elastic and plastic components in combination, GRI 1 cannot be used as a basis for classification.

As the Ridge® wallets are composite goods, and therefore rule GRI 3(b) is applied, which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods.” CBP believes that the metal components impart the essential character to the wallets. In accordance with GRI 3(b), each of the five styles of Ridge® wallets will be classified as an other article of its constituent metal.

Section XV Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals.

The applicable subheading for Ridge® wallets, in which aluminum predominates by weight, with extra screws is 7616.99.5190, HTSUS, which provides for Other articles of aluminum: Other: Other: Other: Other: Other: Other. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for Ridge® wallet, in which titanium predominates by weight, with extra screws is 8108.90.3060, HTSUS, which provides for Titanium and articles thereof, including waste and scrap: Other: Articles of titanium, Other. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the screwdrivers will be 8205.40.0000, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Screwdrivers, and parts thereof. The rate of duty will be 6.2 percent ad valorem.

Products of China classified under subheadings 7616.99.5190, 8108.90.3060 and 8205.40.0000, HTSUS, unless specifically excluded, are subject to the Section 301 List 3 25% duty. At the time of importation, 9903.88.03, in addition to subheadings 7616.99.5190, 8108.90.3060 and 8205.40.0000, HTSUS, listed above, must be reported.