The tariff classification of wallets and a handbag from China

N230855 September 7, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 4202.32.1000 Kevin W. Stewart DJS International Services, Inc. 4215 Gateway Drive, Suite 100 Colleyville, TX 76034 RE: The tariff classification of wallets and a handbag from China Dear Mr. Stewart: In your letter dated August 9, 2012, you requested a tariff classification ruling on behalf of your client, Dezine News Accessories. Your samples will be returned to you. Item 7448/50387-2 is an envelope-style wallet constructed with an outer surface of 100% polyvinyl chloride plastic sheeting material. The wallet is designed to provide protection, organization, storage and portability to paper currency, coins, credit cards, receipts, and identification. The interior of the wallet has several accordion-style pockets, a zippered pocket with a divided interior, and four slot pockets. The underside of the front flap has six slot pockets and a clear plastic window for identification. The wallet secures with a snap closure and has a detachable metal link carrying strap that can be stored inside the wallet when not in use. It measures approximately 7.5” (L) x 3.5” (H) x 1.5” (D). Item 5444/40682-4 is a tri-fold wallet constructed with an outer surface of 100% polyvinyl chloride plastic sheeting material. The wallet is designed to provide protection, organization, storage and portability to paper currency, coins, credit cards, receipts, and identification. The interior of the wallet has a clear plastic window for identification, three open pockets and four slot pockets. The wallet has a front flap that secures with a snap closure and a detachable metal link carrying strap which can be stored inside the wallet when not in use. The rear exterior of the wallet has a zippered pocket for coins. It measures approximately 5.5” (L) x 4.5” (H) x 1.0” (D). Item 7033/50662-1 is a wristlet-style handbag constructed with an outer surface of 100% nylon textile material. It is designed and sized to contain the small personal effects that are carried on a daily basis. The bag has a textile-lined storage compartment with a zippered pocket and an open pocket on the side walls. It secures with a nylon zipper closure at the top. Both the front and rear exteriors have zippered pockets across the width. One side of the handbag has a detachable wrist strap. It measures approximately 8” (L) x 4.5” (H) x .75” (D). Item 4625/C20445D is a bi-fold wallet constructed with an outer surface of polyvinyl chloride plastic sheeting. The wallet is designed to provide protection, organization, storage and portability to paper currency, coins, credit cards, receipts, and identification, etc. The left side has three slot pockets overlapping an open pocket and the right side has a zippered pocket overlapping an open pocket. The wallet secures with a snap closure and has a detachable strap. The rear exterior of the wallet has a compartment designed to hold a cell phone which has a cut-out face that allows a user to see and manipulate the touch screen. The wallet measures approximately 5” (L) x 3.5” (H) x 0.75” (D). Item 5555/C-20444D is a bi-fold wallet constructed with an outer surface of polyvinyl chloride plastic sheeting. The wallet is designed to provide protection, organization, storage and portability to paper currency, coins, credit cards, receipts, and identification, etc. It has several slot pockets, a clear vinyl window pocket and a zippered pocket for coins. The wallet secures with a zipper closure along three sides and has a detachable strap. The front exterior has a compartment that is designed to hold a cell phone and secures with a metal twist lock closure. The rear exterior has an open pocket across the width. It measures approximately 5.25” (L) x 4” (H) x 0.75” (D). You have suggested classification of the handbag under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for handbags, with outer surface of plastic sheeting. However, the submitted handbag is constructed of nylon textile material. You have also suggested classification under subheading 4202.92.3031, which provides for travel, sports, and similar bags, of man-made textile material. However, the bag is more akin to the handbags of Heading 4202, HTSUS. The applicable subheading for item 7448/50387-2, 5444/40682-4, 4625/C20445D and 5555/20444D 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 plus 4.6 percent ad valorem. The applicable subheading for item 7033/50662-1 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6 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, Thomas J. Russo Director National Commodity Specialist Division