The tariff classification of a wallet with a coin purse from China

N277436 August 12, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Ms. Franquelina Pena Nine West Holdings, Inc. 1411 Broadway, 18th Floor New York, NY 10018 RE: The tariff classification of a wallet with a coin purse from China Dear Ms. Pena: In your letter dated July 7, 2016, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. Item #60440175, which you refer to as the “Zip Around w/ Pouch,” consists of a wallet and a coin purse. Both articles are constructed with an outer surface of plastic sheeting that is reinforced with a backing of textile material. The wallet is designed to provide storage, protection, organization, and portability to coins, identification, and paper currency. It has a center zippered compartment for coins. Each side of the interior features six credit card slots and open compartments to hold paper currency. The wallet measures approximately 7 ½” (w) x 4 ¼” (h) x 1” (d). The coin purse has a top zip closure and measures approximately 6” (w) x 3 ½” (h). The exterior of the wallet features a open pocket shaped and sized specifically to contain the coin purse. The wallet and coin purse together form a composite good, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character is imparted by the wallet. The applicable subheading for item #60440175 will be 4202.32.1000, 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. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division