CLA-2-42:S:N:N6:341 805890

Mr. Robert Glover
L.E. Coppersmith, Inc.
3460 Wilshire Blvd., #700
Los Angeles, CA 90010

RE: The tariff classification of coin purses from China.

Dear Mr. Glover:

In your letter dated January 5, 1995, on behalf of The CDM Company, you requested a tariff classification ruling for coin purses.

You have submitted four samples of "Captain Planet" small vinyl coin purses designed to be worn around the wrist. You have indicated that when imported the items will contain one of a variety of novelty articles. The purses measure approximately 2 1/4" x 2 1/2" with 1" gussets. They are secured by means of a flap with a hook and loop fastener. The coin purses will be properly classified under 4202.32.2000. The novelty articles will be classified under the appropriate HTS applicable to said article.

The applicable subheading for the coin purses (only) of vinyl, 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport