The tariff classification of a coupon holder from China

N053361 March 26, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.2000 David E. Strong Evans and Wood & Company, Inc. 612 E. Dallas Road, Suite 200 Grapevine, TX 76051 RE: The tariff classification of a coupon holder from China Dear Mr. Strong: In your letter dated February 25, 2009, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted is a coupon holder designed to provide protection, portability, organization, and storage to coupons or other small documents. It is identified as item number 567503. It measures approximately 4" (W) x 6.25" (L) x 0.75" (D). The organizer is constructed of paper that is coated on the exterior surface with a sheeting of plastic. The interior has an accordion style filing system. There are six pockets on the left side and a permanently attached pad of paper on the right side. It has an elastic loop at the spine to hold a pen or pencil. The organizer is secured by means of an elastic cord which wraps around the length of the item. The coupon organizer, like a wallet or bill-fold, is commonly carried in the pocket or handbag so that it is available when making purchases at the store. The applicable subheading for the coupon organizer will be 4202.32.2000, 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, other. The rate of duty will be 20% 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