The tariff classification of a wallet and a card case from China

N249237 January 15, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Veronica Miller Ann Taylor Inc. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of a wallet and a card case from China Dear Ms. Miller: In your letter dated January 8, 2014, you requested a tariff classification ruling. You have submitted samples, which are being returned to you. Style 332399 is a wallet constructed with an outer surface of polyurethane plastic sheeting that is reinforced with a textile backing and a layer of foam. The wallet is designed to provide storage, protection, portability and organization to paper currency, credit cards, identification, and similar articles. One side has four slot pockets for credit cards, an open pocket for receipts and the like, and a clear plastic pocket for identification. The opposite side has an open pocket for a cell phone or other article. The wallet measures approximately 5.5” (H) x 3” (W) x 0.75” (D). Style 344030 is a credit card case constructed with an outer surface of polyurethane plastic sheeting that has a reinforced backing. The case is designed to provide storage, protection, organization, and portability to identification, business cards, credit cards, and similar articles. The case has one interior pocket and two exterior slot pockets. It measures approximately 2.75” (H) x 4” (L). You suggested that the wallet be classified under subheading 4202.92.9060, which provides for other containers and cases, other, with outer surface of sheeting of plastic or of textile materials, other, other, other, other. However, wallets are more specifically provided for and will be classified accordingly. The applicable subheading for the wallet and card case 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division