The tariff classification of a wallet from China

N055751 April 14, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Lisa R. Collier Brand Science P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a wallet from China Dear Ms. Collier: In your letter dated March 18, 2009, you requested a tariff classification ruling. The sample submitted will be returned as requested. Style 6510, which your refer to as “Boxed Everyday Wallet,” is a wallet constructed of nylon textile material which is covered on the outer surface with polyurethane (PU) plastic sheeting. The outer surface constituent material is the plastic sheeting material. The interior of the wallet has a center zippered compartment and slot pockets along both sidewalls for credit cards and identification cards. The wallet has a zipper closure along three sides with a wrist strap attached to the zipper pull. The front exterior has an open pocket along the width of the wallet. It measures approximately 7.5” (W) x 4.5” (H) x 1” (D). You stated in your letter that the wallet will rest on a cardboard insert inside a clear acetate sleeve. The wallet is referred to as Style 6506 when imported without the cardboard insert and sleeve. The applicable subheading for style 6510 and style 6506 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