CLA-2-42:OT:RR:NC:N3:341
Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, New York 11581
RE: The tariff classification of a coin purse
Dear Mr. Maher:
In your letter dated February 18, 2009 on behalf of The Children’s Place, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
Style W9099M0015 is a coin purse constructed with an outer surface of polyvinyl chloride (PVC) sheeting plastic. The coin purse is designed in the shape of a butterfly with a compartment for coins. It has a nylon zipper closure with a metal clip attached to the zipper pull. Permanently attached to the metal clip is a rubber charm. The coin purse measures approximately 4.5” (W) x 3.5” (H).
You have suggested that the coin purse is classifiable under 9503.00.0080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for toys. However, Note 1(d) to Chapter 95, HTSUS, excludes articles that are eligible for classification in Heading 4202, HTSUS, from classification in Chapter 95.
The applicable subheading for style W9099M0015 will be 4202.32.1000, 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.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division