The tariff classification of a wallet, a pen case, and card case from China

N003203 December 14, 2006 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Nathalie Nadeau Yves Rocher North America, Inc. 2199, boul. Fernand Lafontaine Longueuil, Quebec, J4G 2V7 RE: The tariff classification of a wallet, a pen case, and card case from China Dear Ms. Naueau: In your letter dated November 3, 2006, you requested a tariff classification ruling. The three submitted samples are constructed with an outer surface of plastic sheeting that is backed with textile material. The wallet measures approximately 7” (W) x 4.5” (H) when closed. It features five credit card slots, a zippered compartment for coins, and a compartment for paper currency. The pen case measures approximately 2” (W) x 6” (H) and features compartments for two pens. The card case measures approximately 5.5” (W) x 4” (H) when closed and features four interior plastic sleeves. The applicable subheading for the wallet, pen case, and card case will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division