B83931 B8 Ruling Active

The tariff classification of a PVC Wallet from China

Issued April 11, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.2000

Headings: 4202

Product description

A sample of a child's bifold PVC Wallet identified as Rite Aid Item No. 971526 was received for review. The item measures approximately 3 1/2 inches x 4 1/2 inches in its closed condition. One half of the interior features a snapped change pocket, two sewn-on wings for pictures and a slit pocket measuring 3 inches x 4 1/2 inches. When the wallet is open and flat, it measures approximately 4 1/2 inches x 8 1/2 inches and is secured by means of a fold-over snap closure. The second half of the interior features a billfold area, a heat-sealed clear identification card window and flat pockets. When this portion of the wallet is open and flat, it measures approximately 4 1/2 inches x 10 1/2 inches and is also secured by means of a fold-over snap closure. The sample you submitted for review will be returned to the above address.

CBP rationale

The applicable subheading for the child's PVC Wallet will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag; with an outer surface of sheeting of plastic; other.

Full text

PD B83931 April 11, 1997 CLA-2-42:G32 B83931 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a PVC Wallet from China Dear Ms. Aldinger: In your letter dated March 25, 1997, you requested a tariff classification ruling. A sample of a child's bifold PVC Wallet identified as Rite Aid Item No. 971526 was received for review. The item measures approximately 3 1/2 inches x 4 1/2 inches in its closed condition. One half of the interior features a snapped change pocket, two sewn-on wings for pictures and a slit pocket measuring 3 inches x 4 1/2 inches. When the wallet is open and flat, it measures approximately 4 1/2 inches x 8 1/2 inches and is secured by means of a fold-over snap closure. The second half of the interior features a billfold area, a heat-sealed clear identification card window and flat pockets. When this portion of the wallet is open and flat, it measures approximately 4 1/2 inches x 10 1/2 inches and is also secured by means of a fold-over snap closure. The sample you submitted for review will be returned to the above address. The applicable subheading for the child's PVC Wallet will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag; with an outer surface of sheeting of plastic; other. The rate of duty will be 20%. 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia

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