CLA-2-42:OT:RR:NC:N4:441

Cynthia J. Savvas
SBS Worldwide Inc.
325B W. Lake Street
Elmhurst, IL 60126

RE: The tariff classification of a wallet and a coin purse from China

Dear Ms. Savvas:

In your letter dated September 8, 2009, you requested a tariff classification ruling on behalf of your client, Fiona Hewitt, Ltd. Your samples will be returned.

Style 17046 is a wallet constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of cotton textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. The interior of the wallet has a center zippered compartment and slot pockets along both sidewalls for paper currency, credit cards and identification cards. It has a metal zipper closure along three sides and measures approximately 8” (W) x 4” (H) x 1” (D).

Style 17045/A is a metal frame coin purse constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting with a reinforced backing of cotton textile material. It has a textile-line compartment that is designed to provide storage, protection, organization, and portability to coins and paper currency. The coin purse has a “kiss-lock” closure and measures approximately 4.75” (W) x 4.5” (H) x 0.5” (D).

The applicable subheading for style 17046 and 17045/A 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 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.

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