CLA-2-42:S:N:N3G:341 863040

Ms. Jodi Goodman
Toys N' Things
166 King's Highway North
Westport, CT 06880

RE: The tariff classification of a coin purse from China.

Dear Ms. Goodman:

In your letter dated May 6, 1991, you requested a tariff classification ruling. The submitted sample, item #4220, is a water filled coin purse constructed of clear plastics. It measures approximately 4" x 4" and closes by means of a plastic slide zipper top closure. It has an affixed plastic key chain attached to the zipper closure.

Please note, notify (ETA) Environmental Protection Agency regarding possible safety, in the event that the item breaks.

The applicable subheading for item #4220, the coin purse of plastic with key chain, 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 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