32GB Class 10 speed == Max Rread speed to 95MB/s = SDHC
About real capacity
32GB = approximately 28GB-30GB
This is calculation difference between manufacturer and your PC, please Google 'Memory card capacity' to get more information.
Your PC says 1GB = 1.073741824 Billion bytes where Market Defines 1 GB = 1.00 Billion bytes.The pursuit of the perfect person is not recommended to buy.
Please test by H2testw and use good quality USB3.0 reader , speed is influenced by many different factors , interface, computer condition , test software ,systems ,use , etc .Please don't use cheap card reader to test Micro SD card, speed of Micro SD card will be reduced by low quality card reader.