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

Tina Fang
Steve Madden, Ltd.
52-16 Barnett Ave.
Long Island City, NY 11104

RE: The tariff classification of a wallet from China

Dear Ms. Fang:

In your letter dated March 21, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.

Style JDAVIE is a wallet constructed with an outer surface of polyurethane plastic sheeting that is reinforced with textile material. It is designed to provide storage, protection, portability and organization to coins, paper currency, credit cards, identification, and similar articles. One side of the interior has two open pockets, a zippered coin pocket, and eight slot pockets for credit cards, identification, or business cards. The opposite side has a checkbook holder. It lacks adequate storage capacity for three dimensional objects. The wallet secures with a three-sided zipper closure and has a detachable wrist strap. The wallet measures approximately 8โ€ (W) x 5โ€ (H) x .75โ€ (D).

The applicable subheading for style JDAVIE 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 the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The rate of duty will be 12.1ยข/kg + 4.6% 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,

Thomas J. Russo
Director
National Commodity Specialist Division