The tariff classification of a card case and a coin purse from China

N235974 December 20, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000, 4202.32.9550 Denise Young-Sang Office Depot 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of a card case and a coin purse from China Dear Ms. Young-Sang: In your letter dated November 13, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style 2013Q2 is an identification card case constructed with an outer surface of polyurethane (PU) plastic sheeting that has a reinforced backing. The case is designed to provide storage, protection, organization, and portability to identification, business cards, credit cards and similar articles. One side of the case has a clear plastic window. The other side has a flap pocket with a snap closure. The card case has a detachable wrist strap and measures approximately 2.75” (W) x 4.5” (L). Style 2013Q3 is a coin purse constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization, and portability to coins and other currency. The coin purse has one textile-lined interior storage compartment. The front exterior has a clear plastic window for identification. There is a metal key ring sewn into the lining and a detachable wrist strap. The coin purse measures approximately 3.5” (W) x 5” (L). The applicable subheading for style 2013Q2 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 the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The rate of duty will be 12.1¢/kg + 4.6 percent ad valorem. The applicable subheading for style 2013Q3 will be 4202.32.9550, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 17.6 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, Thomas J. Russo Director National Commodity Specialist Division