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August 17, 1999

CLA-2-42: RR:NC: 341:E85727


TARIFF NO.: 4202.32.1000; 4202.92.4500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036

RE: The tariff classification of a make-up case and wallet from China.

Dear Ms. Wierbicki:

In your letter dated August 12th, 1999, you requested a tariff classification ruling for a make-up case and wallet.

The samples submitted are identified collectively as Product Profile (PP) 192834, which consists of a wallet and a make-up case. Each is manufactured of a cellular Polyvinyl Chloride (PVC) plastic sheeting exterior and a fabric backing.

The wallet has an overall measurement of 4 1/2" x 4"x 1". It is bi-fold with a snap flap closure. The interior is fitted with three open slots for paper currency, credit cards, or other small flat paper articles and one open pocket. The exterior has a clear plastic window for an ID card and one open slot for paper currency or other flat goods.

The make-up case measures approximately 4" x 3" x 1 1/4". It is bi-fold and has a snap closure on the flap and a plastic mirror sewn into the interior of the flap. The case is said to be a "lipstick case". However, it is not specially shaped or fitted to contain a tube of lipstick. It is a generic make-up case with a mirror.

The wallet and make-up case will not be presented packed for retail sale as a set. The applicable subheading for the wallet 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 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%.

The applicable subheading for the make-up case will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The rate of duty will be 20% ad valorem.

Your samples are being returned as requested.

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 Kevin German at 212-637-7091.


Robert B. Swierupski

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