The tariff classification of coin purses from China

N103602 May 14, 2010 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 3926.90.3500, 4202.32.9550 Sandra Kobs Kohls Department Stores N56 W. 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of coin purses from China Dear Ms. Kobs: In your letter dated April 27, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style VWBC002 is a metal frame coin purse with the front exterior wholly covered with polyester loops that resemble ribbon. The back exterior is polyvinyl chloride (PVC) plastic sheeting. The purse is designed to provide storage, protection, organization, and portability to coins or small personal articles. It has a textile-lined storage compartment and a top opening that secures with a metal kiss-lock closure. It measures approximately 5” (W) x 5” (H). The front panel of the purse imparts the essential character, General Rule of Interpretation 3(b), noted. Style VWBC003 is a metal frame coin purse with the front exterior wholly covered with plastic sequins. The back exterior is polyvinyl chloride (PVC) plastic sheeting. The purse is designed to provide storage, protection, organization, and portability to coins or small personal articles. It has a textile-lined storage compartment and a top closure that secures with a metal kiss-lock closure. It measures approximately 5” (W) x 5” (H). The front panel of the purse imparts the essential character, General Rule of Interpretation 3(b), noted. The applicable subheading for style VWBC002 will be 4202.32.9550, 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 textile materials, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for style VWBC003 will be 3926.90.3500, HTSUS, which provides for other articles of plastics, other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5% 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