The tariff classification of a wallet from China

N130681 December 2, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a wallet from China Dear Ms. Pray: In your letter dated October 28, 2010, you requested a tariff classification ruling. Your sample is being returned to you. Style N-0211613NW is a wallet constructed of plastic sheeting material. It is designed to provide storage, protection, portability, and organization to paper currency, coins, credit cards, identification, and other similar articles. It features two interior compartments. The back compartment has fitted slots for credit cards and identification and is the approximate length of paper currency. The front compartment has a zippered closure and is intended for loose coins. In your ruling request you suggested classification of the above mentioned wallet under 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags with outer surface of plastic sheeting material. Wallets are classified elsewhere in the heading, however. The applicable subheading for the wallet will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting material, of reinforced or laminated plastics. The rate of duty will be 12.1¢/kg + 4.6 percent. 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