The tariff classification of a coin purse from China.

NY G81726 October 4, 2000 CLA-2-42:RR:NC:TA:341 G81726 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Ms. Marjorie Shapiro Samuel Shapiro & Company, Inc. The Corn Exchange Building, Suite 400 123 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a coin purse from China. Dear Ms. Shapiro: In your letter dated September 25, 2000, on behalf of Unique Industries, Inc., you requested a tariff classification ruling for a coin purse. The sample submitted is identified as item 75427, “Smile Purse”. The item is a coin purse manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. It is unlined and measures approximately 3 ½”(W) x 3 ¼”(H). It is secured by means of a metal twist lock fastener. The applicable subheading for item 75427 will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division