CBP Ruling N263361 — The tariff classification of a wallet from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which is being returned to you. Style “PHOLDERR” is a tri-fold wallet constructed with an outer surface of two materials: cotton textile material and genuine leather. Both the textile and the leather contribute equally to the overall design and appearance of the wallet; neither material creates a more prominent visual impact. As per the information you provided in your ruling request, the leather is of a significantly higher value than the textile. As such, the essential character of the wallet is imparted by the leather, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The wallet is designed to provide storage, protection, portability, and organization to coins, paper currency, credit cards, identification, and similar articles. It features one snap closure, six credit card slots, a zippered coin pocket, and two open compartments for paper currency. It measures approximately 6.25” (W) x 4” (H) x 1” (D).

CBP rationale

The applicable subheading for style PHOLDERR will be 4202.31.6000, 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 leather, of composition leather or of patent leather, other.

Full text

N263361 April 20, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.31.6000 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a wallet from China Dear Ms. Zambuto: In your letter, which was received in this office on March 31, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style “PHOLDERR” is a tri-fold wallet constructed with an outer surface of two materials: cotton textile material and genuine leather. Both the textile and the leather contribute equally to the overall design and appearance of the wallet; neither material creates a more prominent visual impact. As per the information you provided in your ruling request, the leather is of a significantly higher value than the textile. As such, the essential character of the wallet is imparted by the leather, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The wallet is designed to provide storage, protection, portability, and organization to coins, paper currency, credit cards, identification, and similar articles. It features one snap closure, six credit card slots, a zippered coin pocket, and two open compartments for paper currency. It measures approximately 6.25” (W) x 4” (H) x 1” (D). The applicable subheading for style PHOLDERR will be 4202.31.6000, 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 leather, of composition leather or of patent leather, other. The rate of duty will be 8% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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