The tariff classification of a wallet and a coin purse from China

N029432 June 5, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Heather Giraldi Liz Claiborne, Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a wallet and a coin purse from China Dear Ms. Giraldi: In your letter dated May 23, 2008 you requested a tariff classification ruling. The submitted sample will be returned as requested. Style SLRUG119 is a tri-fold wallet with a removable coin purse. The wallet is constructed with an outer surface of reinforced polyvinyl chloride (PVC) plastic sheeting. It is designed to hold paper currency and coins. The wallet’s interior consists of a billfold section, business/credit card slots, checkbook holder, and a vinyl window for an identification card. The rear exterior features a full-width zippered change pocket. It is principally used by being carried in the pocket or in a handbag. A flap with an adjustable snap closure secures the wallet. The wallet measures approximately 8.5” (W) x 4” (H) x 0.50” (D) when closed. The coin purse is constructed with an outer surface of reinforced PVC plastic sheeting material. The top of the coin purse is metal framed with a "kiss" lock closure. It is designed to hold coins. It measures approximately 4” (W) x 3” (H). The applicable subheading for the wallet and coin purse 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 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