The tariff classification of wallets from China

N233453 September 25, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Joyce Wilkins Dezine News Accessories 3901 La Reunion Parkway Dallas, TX 75212 RE: The tariff classification of wallets from China Dear Ms. Wilkins: In your letter dated September 14, 2012, you requested a tariff classification ruling. Your samples are being returned to you. Style C-20344H is bi-fold case akin to a wallet. It is constructed with an outer surface of polyvinyl chloride plastic sheeting that is backed with textile material. The outer surface constituent material is the plastic sheeting. The case is designed to provide storage, protection, portability and organization to paper currency, credit cards, receipts, identification or similar articles. It has a hinged metal frame and a wrist strap. The right side has slot pockets that overlap an open pocket. The left side has a fitted pocket for a cellular telephone. It measures approximately 5” (H) x 3” (W) x .75” (D). Style C-2000 is a bi-fold case akin to a wallet. It is constructed with an outer surface of polyvinyl chloride plastic sheeting that is backed with textile material. The outer surface constituent material is the plastic sheeting. The case is designed to provide storage, protection, portability and organization to paper currency, credit cards, receipts, identification or similar articles. It has a three-sided zipper closure. The interior has one large pocket, three slot pockets, and a zippered coin pocket. The exterior has a fitted pocket for a cellular telephone. It measures approximately 5” (W) x 4” (H) x .75” (D). The applicable subheading for styles C-20344H and C-2000 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 the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The rate of duty will be 12.1¢/kg + 4.6% 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