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

Regina White
Rosetti Handbags & Accessories
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of wallets from China

Dear Ms. White:

In your letter dated November 2, 2010, you requested a tariff classification ruling.

Style 12GSA06 is a wallet constructed with an outer surface of 100% polyurethane (PU) plastic sheeting that is reinforced with a backing of textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. It has an interior compartment that consists of a pocket for folded paper currency, business/credit card slots, and a vinyl window for an identification card. There is an additional compartment with a magnetic closure for a cellular telephone or similarly shaped article. It measures approximately 4.5” (L) x 2.5” (W) x 1.5” (D). The sample is being retained by this office.

Style 12ISA01 is a wallet constructed with an outer surface of 100% polyurethane plastic sheeting that is reinforced with a backing of textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. It has a textile-lined zippered compartment for currency and coins. The front exterior has four credit card slots with a snap closure. The back exterior of the wallet has a clear vinyl window for identification. It measures approximately 3.25” (W) x 6.25” (L) x 0.25” (D). The sample is being returned to you.

Style 12EBA01 is a bi-fold wallet constructed with an outer surface of 100% polyester textile material. It opens like a book and has an interior that consists of billfold section, business/credit card slots, and a vinyl window for an identification card. The front exterior of the wallet has a compartment for a cellular telephone or similarly shaped article. The back exterior has a zipper pocket for coins. It measures approximately 3.25” (W) x 5.25” (L) x 0.5” (D). The sample is being returned to you. The applicable subheading for styles 12GSA06 and 12ISA01 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 + 4.6% ad valorem.

The applicable subheading for style 12EBA01 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 duty rate 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,

Robert B. Swierupski
Director
National Commodity Specialist Division