The tariff classification of a wallet from China

N232919 September 11, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Dana Bounds Payless ShoeSource Worldwide, Inc. 3231 SE 6th Avenue Topeka, KS 66607 RE: The tariff classification of a wallet from China Dear Ms. Bounds: In your letter dated August 31, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Your sample, lot number 127972, is a bi-fold wallet constructed with an outer surface of plastic sheeting material that is embossed to simulate leather. One side of the wallet had several slot pockets for identification and credit cards and an open pocket for receipts or currency. The other size is an open compartment for a cell phone which will be held in place by hook-and-loop fasteners. The wallet measures approximately 5” (H) x 3.25” (W) x 0.80” (D). The applicable subheading for the wallet 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, Thomas J. Russo Director National Commodity Specialist Division