The tariff classification of a wallet from China

NY J84897 May 28, 2003 CLA-2-42:RR:NC:3:341 J84897 CATEGORY: Classification TARIFF NO.: 4202.32.2000 David Engel CEO Americans Studio Designs, Ltd. 12 Havemeyer Place Greenwich, CT 06830 RE: The tariff classification of a wallet from China Dear Mr. Engel: In your letter dated May 14th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Style #61402/Wallet, is a child’s wallet constructed of PVC. Measuring approximately 4”W x 3”H x ¼”D, the item features a billfold section, a coin compartment on one side of the interior, and plastic sleeves on the other side. The applicable subheading for the wallet 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division