CLA-2-42:RR:NC:TA:341 D81702
Ms. Marjorie Shapiro
Samuel Shapiro & Co., Inc.
The Bourse Building, Suite 735
111 S. Independence Mall East
Philadelphia, PA 19106-2521
RE: The tariff classification of a novelty coin purse from
China.
Dear Ms. Shapiro:
In your letter dated August 21, 1998, on behalf of Unique
Industries, Inc., you requested a tariff classification ruling
for a novelty coin purse.
The sample submitted, item 75411, described as a "Magic
Water Purse", is a novelty coin purse manufactured of clear PVC
with water and metallic flakes concealed in an inner lining. The
purse measures approximately 4" x 3", and it is secured by means
of a flap with a plastic snap fastener.
The applicable subheading for Item 75411, the novelty coin
purse of clear PVC, will be 4202.32.2000, 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, other. The rate of duty
will be 20 percent ad valorem.
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 Kevin
Gorman at 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division