CLA-2-42:RR:NC:341:F83259
Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036
RE: The tariff classification of a wallet from China.
Dear Mr. Epstein:
In your letter dated February 14th, 2000 you requested a tariff classification ruling.
The sample submitted with your request is identified as style #PP205443. The item is a tri-fold wallet designed to carry money, credit cards, coins, and the like. It measures approximately 4 1/2" x 4 1/2" and has an exterior surface of fabric backed sheeting of polyvinyl chloride (PVC). The interior contains a small mirror that is attached to the top interior, multiple credit card slots, a clear plastic vinyl window for an ID card, and two currency slots, one of which has a zippered closure. The wallet is secured by a center snap closure. A zippered pocket is incorporated on the rear exterior and a removable shoulder strap is affixed to the top interior by means of two snaps.
The applicable subheading for #PP205443 will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), 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 + 4.6%.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your sample is being returned as requested.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division