The tariff classification of a wallet from China or Vietnam

N209829 April 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.31.6000 Iwona Dembek Coach Services, Inc. One Coach Way Jacksonville, FL 32218 RE: The tariff classification of a wallet from China or Vietnam Dear Ms. Dembek: In your letter dated March 16, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style 48034 is a wallet constructed of 100% genuine leather. The wallet is envelope-shaped and has a zipper closure along three sides. The interior has a center zippered compartment which creates a section on either side. One side features six slot pockets on the wall and an open pocket for paper currency. The other side features six slot pockets on the wall and an open pocket for paper currency or receipts. The front exterior has a coin pocket with a flap and a metal twist lock closure. The rear exterior has an open pocket across the entire width of the wallet. It measures approximately 8” (W) x 4.25” (H) x 1” (D). The applicable subheading for the wallet will be 4202.31.6000, 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 leather, of composition leather or of patent leather, other. The rate of duty will be 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, Thomas J. Russo Director National Commodity Specialist Division