The tariff classification of a coin purse from China

N054788 March 31, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.31.6000 Sylvia Balev Marc Jacabs Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a coin purse from China Dear Ms. Balev: In your letter dated March 19, 2009, you requested a tariff classification ruling. Your sample is being returned to you. Style M392472 is a coin purse constructed of 100% leather. The purse is shaped like an owl and measures approximately 3.5” (H) x 2.5” (W). It has a zippered opening, a permanently attached metal key chain, and a permanently attached metal clip. The applicable subheading for the coin purse will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or in the handbag, with outer surface of leather, other. The rate of duty will be 8% 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) 733-733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division