CLA-2-42:OT:RR:NC:N4:441
Neil Wollek
Mallory Renee, Inc.
3651 N.W. 81 Street
Miami, FL 33147
RE: The tariff classification of a wallet with a calculator from China
Dear Mr. Wollek:
In your letter dated January 6, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
A style number was not provided for the sample submitted. The item is a tri-fold wallet with a removable calculator. For tariff purposes, the wallet and calculator are not considered a set and will be classified separately. The wallet is constructed with an outer surface of polyurethane (PU) plastic sheeting which is reinforced with a textile material. It is principally used by being carried in the pocket or in a handbag. The wallet is neither designed nor used to contain articles normally carried in a clutch purse. It has an expandable zippered billfold area that is divided into two sections. The wallet’s interior consists of eight business or credit card slots, a built-in checkbook holder, five clear plastic windows for identification cards, and an elastic loop for a pen/pencil. The front exterior has a flap that secures with a snap closure. The rear exterior has an open pocket across the width and a zippered change pocket. The wallet measures approximately 7.25” (W) x 5” (H) x 1.25” (D).
The calculator features a touch-sensitive, full function 24-key keypad with an 8-digit liquid crystal display (LCD) and measures approximately 3.25 inches wide by 2 inches high. In addition to numbers 0-9 and basic mathematical operations, this calculator includes on and off keys, percentage, square root keys and memory function keys.
The applicable subheading for the wallet 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 the calculator will be 8470.10.0040, HTSUS, which provides for calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions…: electronic calculators capable of operation without an external source of electric power…: display only. The rate of duty will be Free.
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/.
In your letter, you request classification of a wallet constructed of polyvinyl chloride (PVC) plastic sheeting. Your request for a classification ruling should include an exact sample as it will be imported. When this information is available, you may wish to consider resubmission of your request.
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