This ruling has been modified and is no longer current.
Superseded by {963429}.
The tariff classification of a make-up case and wallet from China.
Issued August 17, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E85727 (August 17, 1999)
Tariff classification
HTS codes: 4202.32.1000, 4202.92.4500
Headings: 4202
Product description
Each is manufactured of a cellular Polyvinyl Chloride (PVC) plastic sheeting exterior and a fabric backing. The wallet has an overall measurement of 4 1/2" x 4"x 1". It is bi-fold with a snap flap closure. The interior is fitted with three open slots for paper currency, credit cards, or other small flat paper articles and one open pocket. The exterior has a clear plastic window for an ID card and one open slot for paper currency or other flat goods. The make-up case measures approximately 4" x 3" x 1 1/4". It is bi-fold and has a snap closure on the flap and a plastic mirror sewn into the interior of the flap. The case is said to be a "lipstick case". However, it is not specially shaped or fitted to contain a tube of lipstick. It is a generic make-up case with a mirror. The wallet and make-up case will not be presented packed for retail sale as a set.
CBP rationale
The applicable subheading for the wallet will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or handbag…with outer surface of sheeting of plastic, of reinforced or laminated plastics. The applicable subheading for the make-up case will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other.
Full text
NY E85727 August 17, 1999 CLA-2-42: RR:NC: 341:E85727 CATEGORY: Classification TARIFF NO.: 4202.32.1000; 4202.92.4500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of a make-up case and wallet from China. Dear Ms. Wierbicki: In your letter dated August 12th, 1999, you requested a tariff classification ruling for a make-up case and wallet. The samples submitted are identified collectively as Product Profile (PP) 192834, which consists of a wallet and a make-up case. Each is manufactured of a cellular Polyvinyl Chloride (PVC) plastic sheeting exterior and a fabric backing. The wallet has an overall measurement of 4 1/2" x 4"x 1". It is bi-fold with a snap flap closure. The interior is fitted with three open slots for paper currency, credit cards, or other small flat paper articles and one open pocket. The exterior has a clear plastic window for an ID card and one open slot for paper currency or other flat goods. The make-up case measures approximately 4" x 3" x 1 1/4". It is bi-fold and has a snap closure on the flap and a plastic mirror sewn into the interior of the flap. The case is said to be a "lipstick case". However, it is not specially shaped or fitted to contain a tube of lipstick. It is a generic make-up case with a mirror. The wallet and make-up case will not be presented packed for retail sale as a set. The applicable subheading for the wallet will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or handbag…with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12/1 cents/kg + 4.6%. The applicable subheading for the make-up case will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The rate of duty will be 20% ad valorem. Your samples are 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 German at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Classification and Country of Origin Determination for a Backpack; Substantial Transformation
The tariff classification of a wheeled tote bag from Vietnam
The tariff classification of a tote bag from South Korea
The tariff classification of passport wallets from China or Cambodia
The tariff classification of an identification card case from Cambodia
The classification of a direct mail package with a tote bag from China
The tariff classification of a coin purse with charms from Indonesia
The tariff classification of a sports gear tote from Vietnam
The tariff classification of two magnetic card cases from China
The tariff classification of a child’s fanny pack from China
Follow E85727
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.