The tariff classification of wallets and a handbag from China

N132061 December 10, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.31.6000; 4202.21.9000 John B. Pellegrini McGuire Woods LLP 1345 Avenue of the Americas Seventh Floor New York, NY 10105-0106 RE: The tariff classification of wallets and a handbag from China Dear Mr. Pellegrini: In your letter dated November 8, 2010, you requested a tariff classification ruling. Your samples will be returned to you including an additional sample that was submitted with your request, but for which you did not request a binding ruling. Style 42864 is a wallet constructed of patent leather. The interior is lined with a textile material. One side has a zippered compartment for coins. The other size has four slots for credit cards, identification, or business cards. It is designed to provide storage, protection, portability and organized to currency and identification. It measures approximately 5.25” (W) x 4” (H) x .25” (D). Style 42862 is a wallet constructed of patent leather. The interior is lined with a textile material. One side has three slots for credit cards, identification, or business cards. It is designed to provide storage, protection, portability and organized to currency and identification. It measures approximately 5” (W) x 3.5” (H) x .25” (D). Style 42868 is a handbag constructed with an outer surface of patent leather. The bag has a permanently attached wrist strap, a plain non-compartmentalized lined interior and a zippered closure. It is designed and sized to contain the small three-dimensional articles commonly carried on a daily basis such money, keys, and other pocket-sized personal effects. It measures approximately 6” (W) x 4” (H) x .25” (D). You have suggested classification of the three articles described above under subheading 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or handbag. On June 21, 1995, Customs and Border Protection published a General Notice in the Customs Bulletin, Volume 29, Number 25, entitled "The Tariff Classification of `Wallets on a String."' This notice discussed the attributes of both articles of a kind normally carried in the handbag and handbags. In regard to articles of a kind normally carried in the handbag, the notice states in pertinent part: Such articles include wallets, which may be described as flat cases or containers fitted to hold credit/identification cards, paper currency, coins and in some instances a checkbook holder. With respect to handbags, the notice states: A hand bag functions as a carry-all container for various small personal effects: A container which is not fitted to hold articles such as credit/identification cards, paper currency, coins or a checkbook holder is classifiable as a handbag. We agree with your classification proposal for styles 42864 and 42862 as they are specifically fitted for individual identification cards and credit cards. Style 42686, however, lacks the compartments, slots, and fittings of a wallet. It was one interior compartment that could be used to carry a variety of small personal articles. The applicable subheading for the wallets will be 4202.31.6000, HTSUS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of leather, composition leather, or patent leather, other. The rate of duty will be 8% ad valorem. The applicable subheading for the handbag will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of leather, of composition leather or of patent leather, valued over $20. The rate of duty will be 9% 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