CLA-2-42:OT:RR:NC:N4:441
Mr. Gregory Fields
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of a coin purse from Vietnam
Dear Mr. Fields:
In your letter dated March 9, 2023, you requested a tariff classification ruling. Product descriptions and a sample were submitted for our review.
The article at issue, which you referred to as the “Joan Zip Pouch,” item number 39826, is a coin purse.
In your request, you stated that one side of the purse is constructed with an outer surface of 100 percent genuine leather and the other side of the purse is of 100 percent polyurethane (PU) plastic sheeting material. The purse is designed to provide protection, portability, storage, and organization to coins and other small articles. The interior storage compartment is textile-lined and has a zipper closure. The purse measures approximately 4.5 inches (L) by 2.5 inches (W).
The classification of goods consisting of more than one material or substance shall be classified according to the principles of the General Rules of Interpretation (GRI’s). For this style, the pouch will be classified according to GRI 3(b) which states, in part, that:
...composite goods...made up of different components...which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The information you provided indicates the value of the leather material is greater than that of the polyurethane material. As such, the essential character is imparted by the leather. The applicable subheading for the purse will be 4202.31.6000, 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 leather or of composition leather, other. The rate of duty will be 8 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division