The tariff classification of a wallet with a card holder from China

N277437 August 12, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Ms. Franquelina Pena Nine West Holdings, Inc. 1411 Broadway – 18th Floor New York, NY 10018 RE: The tariff classification of a wallet with a card holder from China Dear Ms. Pena: In your letter dated July 7, 2016, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. Item #60440054, Triple Threat Wallet, consists of one wallet and one card holder. The wallet is constructed with an outer surface of plastic sheeting that is reinforced with a backing of textile material. The front of the wallet has a snap closure with a metal edge accent. The back exterior has an open pocket. The interior features an open compartment with three credit card slots and is shaped to contain the card holder (which is constructed from the same material as the wallet). The holder features a front and rear exterior designed to hold credit or business cards. It has a clear window on the front panel for an identification card. The holder has a top zip closure with an open center storage pocket. The wallet and card holder together form a composite good, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character is imparted by the wallet. The applicable subheading for item #60440054 will be 4202.32.1000, 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 https://hts.usitc.gov/current. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division