The tariff classification of a coin purse, a handbag, and a document organizer from China

N190275 November 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000, 4202.22.1500, 4202.12.2025 Kim L. Lim Apropos 212 Olivia Court San Ramon, CA 94582 RE: The tariff classification of a coin purse, a handbag, and a document organizer from China Dear Ms. Lim: In your letter dated October 18, you requested a tariff classification ruling. Your samples will be returned to you. Style 39493 is a coin purse constructed with an outer surface of 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 interior has a single textile-lined storage compartment with no additional features. The coin purse has a short metal carrying handle, secures with a “kiss-lock’ closure, and measures approximately 3.5” (W) x 2.5” (H) x 2” (D). Style 39506 is a wristlet-style handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has three separate textile-lined compartments, one with three slots for credit cards on the backwall, another with a zippered pocket on the backwall. All three compartments secure with a metal zipper closure. The handbag has both a removable wrist strap and a shoulder strap with metal carabineers at the ends. It measures approximately 7.25” (W) x 3.75” (H) x 2.5” (D). Style 39510 is an expandable document organizer constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is a form of a briefcase. The organizer is designed to provide storage, protection, portability and organization to documents, files, and other related accessories. The interior has a thirteen pocket accordion-style filing system of recycled paper. The organizer has two carrying handles and it secures with a metal latch closure. It measures approximately 13” (W) x 10” (H) x 4” (D). In your letter, for style 39506, you suggest subheading 4202.32.1000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides 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. However, the article is a handbag. Handbags are specifically provided for elsewhere in heading 4202. For style 39510, you suggest subheading 4820.30.0040, HTSUS, which provides for other (than certain enumerated) binders, folders and file covers, of paper or paperboard. However, the document organizer shares the essential characteristics, as well as the specific and primary purpose of the exemplars of Heading 4202, HTSUS. The applicable subheading for the coin purse will be 4202.32.1000, 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 + 4.6 percent ad valorem. The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. The applicable subheading for the expandable document organizer will be 4202.12.2025, HTSUS, which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 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/. For style 39497, your inquiry does not provide enough information for us to give a classification ruling. Your request for a classification ruling should include descriptive literature, advertising and marketing information, and an explanation of how this item will be used by the consumer and what articles it is intended to contain. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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