CBP Ruling N075355 — The tariff classification of a wallet and a coin purse from China

Tariff classification

Headings: 4202

Product description

Your samples will be returned. Style 17046 is a wallet constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of cotton textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. The interior of the wallet has a center zippered compartment and slot pockets along both sidewalls for paper currency, credit cards and identification cards. It has a metal zipper closure along three sides and measures approximately 8” (W) x 4” (H) x 1” (D). Style 17045/A is a metal frame coin purse constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of cotton textile material. It has a textile-line compartment that is designed to provide storage, protection, organization, and portability to coins and paper currency. The coin purse has a “kiss-lock” closure and measures approximately 4.75” (W) x 4.5” (H) x 0.5” (D).

CBP rationale

The applicable subheading for style 17046 and 17045/A will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics.

Full text

N075355 October 6, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Cynthia J. Savvas SBS Worldwide Inc. 325B W. Lake Street Elmhurst, IL 60126 RE: The tariff classification of a wallet and a coin purse from China Dear Ms. Savvas: In your letter dated September 8, 2009, you requested a tariff classification ruling on behalf of your client, Fiona Hewitt, Ltd. Your samples will be returned. Style 17046 is a wallet constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of cotton textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. The interior of the wallet has a center zippered compartment and slot pockets along both sidewalls for paper currency, credit cards and identification cards. It has a metal zipper closure along three sides and measures approximately 8” (W) x 4” (H) x 1” (D). Style 17045/A is a metal frame coin purse constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of cotton textile material. It has a textile-line compartment that is designed to provide storage, protection, organization, and portability to coins and paper currency. The coin purse has a “kiss-lock” closure and measures approximately 4.75” (W) x 4.5” (H) x 0.5” (D). The applicable subheading for style 17046 and 17045/A will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 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 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →