The tariff classification of a wallet and a coin purse from China

N168949 June 28, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Annette Diamond Liz Claiborne, Inc. 2 Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a wallet and a coin purse from China Dear Ms. Diamond: In your letter dated May 26, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style KR27 is a wallet constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting that is reinforced with a textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. It is principally used by being carried in the pocket or in a handbag. The wallet has a textile-lined storage compartment with no additional features and a metal zipper closure at the top. There is a permanently attached split metal key ring and a PVC tab sewn into the seams at each end of the wallet. The front exterior of the wallet has a clear plastic window for identification. The back exterior has four slot pockets for credit cards with an overlapping PVC strap that secures with a metal snap closure. The wallet measures approximately 6” (L) x 3” (W). Style 1QRU0008 is a coin purse constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting that is reinforced with a textile material. The coin purse is designed to provide storage, protection, organization, and portability to coins and paper currency. It is principally used by being carried in the pocket or in a handbag. The coin purse has a textile-lined storage compartment with no additional features and a zipper closure at the top. The front exterior of the coin purse has a clear plastic window for identification. The back exterior has a compartment for a cell phone with a PVC strap that secures with a metal snap closure. The coin purse has a carrying strap and measures approximately 5.25” (L) x 3.75” (W). The applicable subheading for the wallet and the coin purse will be 4202.32.1000, 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, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 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