The tariff classification of a coupon holder from China

N126696 October 20, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Tony To Silver Lining Limited 29/F Paul Y Centre 51 Hung To Road Kwun Tong, Hong Kong RE: The tariff classification of a coupon holder from China Dear Mr. To: In your letter dated October 5, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Your sample was submitted without a style number. The item is a coupon holder constructed of paper that is coated on the outer surface with a sheeting of plastic. The outer surface constituent material is the plastic sheeting. It is designed to provide protection, portability, organization, and storage to coupons or other small documents. The interior has a twelve pocket accordion-style filing system. The holder is secured with an elastic cord which wraps around the length of the item. The coupon holder, like a wallet or bill-fold, is commonly carried in the pocket or handbag. It measures approximately 4” (W) x 6.5” (L) x 1” (D). The applicable subheading for the coupon holder 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