The tariff classification of a business card case, a coin purse, a handbag and a coupon holder from China

N190264 November 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000, 4202.22.1500 Kim L. Lim Apropos 212 Olivia Court San Ramon, CA 94582 RE: The tariff classification of a business card case, a coin purse, a handbag and a coupon holder from China Dear Ms. Lim : In your letter dated October 18, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style 39501 is a business card case constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting that is reinforced with a textile material. The case is designed to provide storage, protection, organization, and portability to business cards, credit cards, identification cards and similar articles. It is principally used by being carried in the pocket or in a handbag. The interior has a six pocket accordion-style filing system. It secures with a metal latch closure and measures approximately 4.5” (W) x 3.5” (H) x 0.5” (D). Style 39505 is a coin purse constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting that is reinforced with a textile material. The coin purse is designed to provide storage, protection, organization, and portability to coins and paper currency. It is principally used by being carried in the pocket or in a handbag. The interior has a single textile-lined storage compartment with a zippered pocket on the backwall. The purse has a permanently attached metal chain with a clip at the end of it. It has a flap that partially covers the front exterior and secures with a metal snap closure. The coin purse measures approximately 5” (W) x 3.5” (H) x 2” (D). Style 39507 is a wristlet-style handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has three separate textile-lined zippered compartments, one with a zippered pocket on the backwall. The handbag has a short carrying handle and measures approximately 6” (W) x 3” (H) x 2.25” (D). Style 39508 is a coupon holder constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting that is reinforced with a textile material. The coupon holder is designed to provide protection, portability, organization, and storage to coupons or other small documents. The interior has a twelve plastic pocket accordion-style filing system with tabs. The holder secures by means of an elastic band that wraps around it and measures approximately 7” (W) x 5.25” (H) x 1” (D). In your letter, for style 39507, you suggest subheading 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. However, the article is a handbag. Handbags are specifically provided for elsewhere in heading 4202. The applicable subheading for the business card case, coin purse and coupon holder will be 4202.32.1000, 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. The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 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