The tariff classification of a wallet with front pouch from China.

N212801 April 26, 2012 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Sandy Pray Corporate Customs Compliance Manager Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a wallet with front pouch from China. Dear Ms. Pray: In your letter dated April 4, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The sample is a Nine West, Disco x-body/Gifting wallet with exterior front pouch. The Disco x-body/Gifting wallet is made with two toned multi-colored plastic sequins and new hi-shine patent reinforced plastic sheeting. The inner frames of the wallet are composed of base metal, and the wallet has a base metal push clasp. The sequins cover the front and top of the exterior pouch only, exposing a small left and right and up and down space of patent reinforced plastic sheeting on the front side of the wallet. This item comes with a long, non-removable, over the shoulder base metal carrying chain. Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), provides for: trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, or textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. We find that heading 4202, HTSUS, is divided into two parts by means of a semi-colon. The Explanatory Notes (ENs) to the HTSUS, at heading 4202, state in pertinent part that: “subject to Notes 1 and 2 to this Chapter, the articles covered by the first part of the heading may be of any material. The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.).” As the attached pouch adorned with sequins covers over most of the entire front of wallet, the wallet is not wholly or mainly of the materials specified within the second part of heading 4202, HTSUS. Consequently, this item is excluded from heading 4202. GRI 3(b) states that: mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The ENs to GRI 3 (b), state in pertinent part: the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this instance, the plastic sequins adorning the exterior pouch impart the essential character to the wallet, in that the multi-colored glittering sequins cover the visual side of the Disco x-body/Gifting wallet, thereby making the item highly ornamental over most unembellished wallets and handbags, and moreover, the item provides the wearer with a chic accessory, carried and worn over the cross-shoulder, within the nightclub. Accordingly, the Disco x-body/Gifting wallet is classified as an article of beads in subheading 3926.90, HTSUS. The applicable subheading for the Disco x-body/Gifting wallet, predominately covered in plastic sequins on its visual front side, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division