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NY 853760

July 20, 1990

CLA-2-42:S:N:N3G:341 853760


TARIFF NO.: 4202.32.2000

Mr. Lous S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a coupon holder, constructed of (PVC) plastic sheeting from china.

Dear Mr. Shoichet:

In your letter dated June 21,1990, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample is a coupon holder measuring approximately 4" x 7" and having an outer shell of printed Polyvinyl Chloride (PVC) with a textile backing and a plastic inner lining. The top has a zipper closure attached to which are two plastic tabs which snap to the body so as to form two loops. The inside of the holder is fitted with plastic compartments for holding coupons. The article will be imported and sold at retail with a small cutting blade measuring approximately 1 1/2" in length.

Your sample is being returned per your request.

The applicable subheading for the coupon holder with cutting blade as a set, 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. The rate of duty 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.


Jean F. Maguire
Area Director

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