E82903 E8 Ruling REVOKED

The tariff classification of a wallet from China.

Issued June 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.2000

Headings: 4202

GRI rules applied: GRI 3

Product description

The sample is identified as a "Checkbook/Organizer". It is of a tri-fold design with a hook and loop closure on the front flap. The container is manufactured of an outer material of unbacked Polyvinyl Chloride (PVC) sheeting, a paperboard stiffener and foam padding. The interior is fitted with a pen in a holder of PVC, two open slots of clear PVC sheeting and two permanently affixed clear vinyl wings for identification or credit cards. A bound check register, writing pad and address book are inserted into the open slots. One slot is dedicated to hold coupons or receipts. You have stated that the sample will be imported from China. It is assumed it will be presented packed for retail sale. The container is more than a simple billfold checkbook cover. It is of a kind similar to a billfold or a clutch wallet. The combination of the container with the pads and pen forms a set provided by General Rule of Interpretation 3 (b), HTSUSA. The set is classified according to that which imparts the essential character. The wallet like billfold is classifiable in HTS subheading 4202.32.2000; the memo pad in HTS subheading 4820.10.2020; the address book in HTS subheading 4820.10.2010; the register in HTS subheading 4820.10.4000; and the pen in HTS subheading 9608.10.0000. The PVC wallet imparts the essential character.

CBP rationale

The applicable subheading for the 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 the handbag…with outer surface of sheeting of plastic, other.

Full text

NY E82903 June 16, 1999 CLA-2-42:RR:NC:341 E82903 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167 RE: The tariff classification of a wallet from China. Dear Mr. Smithweiss: In your letter dated May 28th, 1999, on behalf of Archer Worldwide, Inc., you requested a tariff classification ruling for a "Checkbook Organizer". The sample is identified as a "Checkbook/Organizer". It is of a tri-fold design with a hook and loop closure on the front flap. The container is manufactured of an outer material of unbacked Polyvinyl Chloride (PVC) sheeting, a paperboard stiffener and foam padding. The interior is fitted with a pen in a holder of PVC, two open slots of clear PVC sheeting and two permanently affixed clear vinyl wings for identification or credit cards. A bound check register, writing pad and address book are inserted into the open slots. One slot is dedicated to hold coupons or receipts. You have stated that the sample will be imported from China. It is assumed it will be presented packed for retail sale. The container is more than a simple billfold checkbook cover. It is of a kind similar to a billfold or a clutch wallet. The combination of the container with the pads and pen forms a set provided by General Rule of Interpretation 3 (b), HTSUSA. The set is classified according to that which imparts the essential character. The wallet like billfold is classifiable in HTS subheading 4202.32.2000; the memo pad in HTS subheading 4820.10.2020; the address book in HTS subheading 4820.10.2010; the register in HTS subheading 4820.10.4000; and the pen in HTS subheading 9608.10.0000. The PVC wallet imparts the essential character. The applicable subheading for the 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 the handbag…with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem. Your sample is being returned as requested. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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