A combined phone case and wallet designed primarily as a carrying case for a phone is generally classified under phone case provisions rather than here. However, if the article is primarily a wallet or card holder that incidentally accommodates a phone, classification under this heading may be appropriate. The primary function and design intent are the controlling factors, and a binding ruling is advisable for ambiguous dual-function articles.

A manufacturer's material specification sheet identifying the outer surface material (leather, composition leather, PVC, textile, etc.) is essential, as the 10-digit HTS subheadings under this category are differentiated by outer surface material and origin. This documentation also supports any Section 301 exclusion claims or origin-shift arguments for goods with multi-country supply chains.