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NY 857297

November 14, 1990

CLA-2-42:S:N:N3G:341 857297


TARIFF NO.: 4202.32.2000

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.


Jean F. Maguire
Area Director

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