M84011 M8 Ruling Active

The tariff classification of a molded plastic coin purse from China

Issued June 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The purse has a split opening that opens when the purse is squeezed. The purse is attached to a metal ball chain. Coin purses are generally classified in the second half of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS) which provides for, inter alia, purses of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. However, classification of goods enumerated in the second half of heading 4202 is limited to articles that are “of” one of the named materials or “mainly covered” with such materials. The named materials do not include molded plastics.

CBP rationale

The applicable subheading for the molded plastic coin purse will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other.

Full text

NY M84011 June 27, 2006 CLA-2-39:RR:NC:N2:221 M84011 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a molded plastic coin purse from China Dear Ms. Whitley: In your letter dated May 26, 2006, on behalf of Limited Too, you requested a tariff classification ruling. The sample submitted with your request is a coin purse made of molded plastics. The purse has a split opening that opens when the purse is squeezed. The purse is attached to a metal ball chain. Coin purses are generally classified in the second half of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS) which provides for, inter alia, purses of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. However, classification of goods enumerated in the second half of heading 4202 is limited to articles that are “of” one of the named materials or “mainly covered” with such materials. The named materials do not include molded plastics. The applicable subheading for the molded plastic coin purse will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →