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NY B86463

JUL 1, 1997



TARIFF NO.: 4202.32.1000

Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson Street
Long Beach, CA 90810

RE: The tariff classification of PVC wallets from China.

Dear Ms. Quintana:

In your letter dated June 12, 1997 (received in New York Customs on June 23, 1997), you requested a tariff classification ruling on behalf of Bueno of California, La Mirada, CA.

Three samples were received with your request. All three items are PVC wallets with leather trim. The leather trim has a brass plate attached with the word "CHEROKEE".

XSF0316: This item is a clutch approximately 7 1/2" x 4" closed and 7 1/2" x 13" opened. The exterior has one compartment with zipper closure. The interior has multiple compartments to hold various flat goods including a removable checkbook holder. The item remains closed by means of a brass snap. The outer surface is composed of a reinforced PVC sheeting with a foam backing.

XSF0320: This item is similar to a coin purse approx- imately 4 1/2" x 3 1/2" in size. The purse has a two-sided zipper closure and an ID window on the outside. The interior expands allowing items to be stored in two compartments. The interior also has a chain and split ring permanently attached. The outer surface is composed of a reinforced PVC sheeting.

XSF0322: This item is a trifold wallet approximately 4" x 3 1/2". The wallet is designed to hold flat goods and has a snap closure. The outer surface is composed of a reinforced PVC sheeting with foam backing.

The applicable subheading for items XSF0316, XSF0320 and XSF0322 will be 4202.32.1000, 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 sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1›/kg plus 4.6 per cent ad valorem.

You state in your letter that it is your belief that the plastic sheeting and leather trim should be dutiable at different rates. Once the essential character of the outer surface is determined, in this case PVC sheeting, the entire item is dutiable at the applicable rate.

This ruling is being issued under the provisions of Part 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.


Richard A. Barrette
Service/Area Port Director

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