The tariff classification of a coin purse from China

N052461 March 17, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Lisa Collier Brand Science P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a coin purse from China Dear Ms. Collier: In your letter dated February 12, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 4110 is a coin purse constructed of with an outer surface of polyurethane (PU) sheeting plastic with a reinforced backing of nylon textile material. The purse has a textile-lined divided compartment for coins or paper currency. It has a metal zipper closure along three sides. The front exterior has an open pocket and measures approximately 4” (W) x 3.5” (H) x 0.5” (D). The applicable subheading for style 4110 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