United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N018482 - NY N018576 > NY N018489

Previous Ruling Next Ruling
NY N018489




November 9, 2007

CLA-2-42:OT:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000, 4202.22.1500, 4202.92.9060, 6404.19.3560, 6402.20.0000

Chiu-Chou Lee
Chiu-Chou Lee, CHB
8717 Aviation Blvd
Inglewood, CA 90301

RE: The tariff classification of a coin purse, a wallet, a handbag, a carry bag, slippers, and flip-flops from China

Dear Mr. Lee:

In your letter dated October 09, 2007, on behalf of Paul Frank Industries, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style numbers were not provided for the six samples submitted.

The item identified as a coin purse is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material that is reinforced with textile material. It has an unlined compartment with a textile zipper closure. The exterior has a textile webbed loop and a permanently attached split metal key ring. It measures approximately 4.75” (W) x 3.25” (L).

The wallet is constructed with an outer surface of PVC plastic sheeting material that is reinforced with textile material. The wallet’s interior consists of a billfold section, a windowed compartment for an identification card and a pocket for coins. A flap with a snap closure secures the wallet. It measures approximately 4.5” (W) x 3.5” (L) when folded.

The child’s novelty handbag is constructed with an outer surface of PVC plastic sheeting material that is reinforced with textile material. The interior of the bag has an unlined compartment with a textile zipper closure and double carrying handles. It measures approximately 6.75” (W) x 6.75” (L) x 3.5” (D).

The carry bag is manufactured of clear polyvinyl chloride (PVC) plastic sheeting material. It is of a durable construction and suitable for continued reuse. The slippers will be imported and sold in the bag, which is not specifically shaped and sized to fit the slippers. It measures approximately 8.75” (W) x 11” (H) x 2.5” (D).

The women’s closed-toe open heel slippers are for indoor use, and are constructed with a textile material upper, a thick foam plastic padded mid-sole and a rubber/plastic outer-sole.

The flip-flops are an open-toe, open-heel, sandal that has a rubber/plastics material upper and sole. This slip-on sandal has a one-piece molded rubber/plastics material upper consisting of "V" shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into a rubber/plastic outsole that is approximately ½-inch thick. We consider this toe-thong sandal to be classifiable as "zoris."

The applicable subheading for the coin purse and wallet will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting materials, of reinforced or laminated plastics. The duty rate will be 12.1 cents/kg + 4.6 percent ad valorem.

The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.

The applicable subheading for the carry bag will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material, other. The rate of duty will be 17.6 percent ad valorem.

The applicable subheading for the slippers will be 6404.19.3560, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not "athletic footwear"; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plasticsfor women. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for this flip-flop sandal will be 6402.20.0000, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.

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,

Previous Ruling Next Ruling

See also: