The tariff classification of two coin purses and a mirror with a case from China and Indonesia

N160435 May 6, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.9550, 4202.31.6000, 7009.92.1000 Melissa Fox Vandegrift, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of two coin purses and a mirror with a case from China and Indonesia Dear Ms. Fox: In your letter dated April 11, 2011, you requested a tariff classification ruling on behalf of your client, Marc Jacobs International. Your samples will be returned to you. Style M3111518 is a coin purse constructed with an outer surface of 100% nylon textile material. The purse is designed to provide storage, protection, organization and portability to coins, paper money, credit cards, business cards or small personal articles. It has a textile-lined storage compartment with a zipper closure at the top. There is a strap with an attached brass split key ring permanently attached to an interior seam. The purse measures approximately 5.5” (L) x 3” (W). Style M3112419 is a coin purse constructed of 100% leather. The purse is designed to provide storage, protection, organization and portability to coins, paper money, credit cards, business cards or small personal articles. It has a textile-lined storage compartment with a zipper closure at the top. There is a strap with an attached brass split key ring permanently attached to an interior seam. The purse measures approximately 5.5” (L) x 3” (W). Style M5112857 is an envelope-style case constructed of 100% suede leather with a removable glass mirror. You have indicated that the pouch and mirror will be sold together at retail. However, for classification purposes, the items are not considered to be a set. Each item will be separately classified. The applicable subheading for style M3111518 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 M3112419 and the case of style M5112857 will be 4202.31.6000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 percent ad valorem. The applicable subheading for the mirror of style M5112857 will be 7009.92.1000, HTSUS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 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