The tariff classification of a wallet from China

N065624 July 20, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Norlene Anaitullah Payless ShoeSource Worldwide, Inc. 3231 SE 6th Avenue Topeka, Kansas 66607 RE: The tariff classification of a wallet from China Dear Ms. Anaitullah: In your letter dated June 15, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style 72833 is a wallet that will be constructed of either cotton, man-made fiber or a combination of the two. The textile material will be coated on the outer surface with polyvinyl chloride (PVC) sheeting plastic. The wallet is designed to provide storage, protection, organization, and portability to its contents. It features a metal frame with push lock closure. Its interior consists of a billfold section, business/credit card slots, and a vinyl window for an identification card. The wallet measures approximately 7” (W) x 4” (H) x 0.5” (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