The tariff classification of checkbook cover and wallet from Hong Kong

N009399 April 20, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Andy Wood Family Dollar P.O. Box 1017 Charlotte, NC 28201-1017 RE: The tariff classification of checkbook cover and wallet from Hong Kong Dear Mr. Wood: In your letter dated March 30, 2007, you requested a tariff classification ruling. Your samples are being returned to you. The samples submitted are identified as a wallet and a checkbook cover, styles 69373 and 69370. Both styles measure approximately 7.25” (W) X 3.75” (L). Style 69373 is a bi-fold ladies wallet. It is principally used by being carried in the pocket or in a handbag. It is manufactured with an exterior surface of polyvinyl chloride (PVC) plastic sheeting, which is reinforced or laminated with textile materials. The wallet’s interior consists of a billfold section and slots for business or credit cards, a checkbook, and identification. The wallet is neither designed nor used to contain articles normally carried in a handbag or purse. A flap with a snap closure secures the wallet. Style 69370 is a checkbook cover manufactured with an exterior surface of polyvinyl chloride (PVC) plastic sheeting, which is reinforced or laminated with textile materials. The interior has slots for a checkbook, business/credit cards, and identification cards. The back exterior of the checkbook cover features a pocket with a zipper closure. This pocket is of a size suitable for the storage of some paper and coin currency. A flap with a snap closure secures the checkbook cover. The applicable subheading for the wallet and checkbook cover will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 + 4.6% 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