The tariff classification of a wallet from China

N031769 July 22, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Tammy M. Lewis Blue Star Imports 150 Thorn Hill Road Warrendale, PA 15086 RE: The tariff classification of a wallet from China Dear Ms. Lewis: In your letter dated June 19, 2008 on behalf of American Eagle Outfitters, Inc., you requested a tariff classification ruling. The sample submitted will be returned as requested. Style number 7222 is a wallet constructed with an outer surface of polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, portability to its contents. It features a metal frame with a kiss-lock closure. The wallet’s interior consists of a billfold section, business/credit card slots, and a vinyl window for an identification card. The wallet measures approximately 7.25” (W) x 4” (H) x 0.50” (D). The applicable subheading for the wallet 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