CLA-2-42:S:N:N3G:341 857297
Mr. Steven M. Kott
K Mart Apparel Corp.
7373 West Side Avenue
North Bergen, NJ 07047
RE: The tariff classification of a check clutch with calculator
from China.
Dear Mr. Kott:
In your letter dated October 18, 1990, you requested a
tariff classification ruling.
The submitted sample, style #5468, is a vinyl lady's check
clutch measuring approximately 7" x 3 1/2". The clutch features
several interior sections designed to accommodate a small fitted
electronic calculator, which is included, a billfold section,
pockets for credit cards, and a center pocket designed to contain
a pen. The center section is designed with four plastic inserts
to contain photos etc. The left side is designed to contain a
checkbook. The back of the clutch has a full width zippered
pocket and it is closed by means of a snap closure.
The applicable subheading for the style # 5468, the vinyl
check clutch with calculator, 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 the handbag,
with outer surface of plastic sheeting, other. The duty rate
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