Classification of a vinyl wallet/key chain; classifiable in Heading 4202
Active· CBP ruling HQ 088798· Issued 1991-10-21
Ruling text
HQ 088798
October 21, 1991
CLA-2 CO:R:C:T 088798 CC
CATEGORY: Classification
TARIFF NO.: 4202.32.1000
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson
One Whitehall Street
New York, NY 10004
RE: Classification of a vinyl wallet/key chain; classifiable in
Heading 4202
Dear Mr. Shoichet:
This letter is in response to your inquiry on behalf of Avon
Products, Inc., requesting the tariff classification of a "Vinyl
Wallet/Key Chain." A sample was submitted for examination.
FACTS:
The submitted sample, designated as item PP 96902, is a bi-
fold wallet measuring approximately three inches in height and
four inches in width when closed. This article is constructed of
a vinyl fabric which is composed of a three layer construction of
a fabric backing, a cellular plastics middle layer, and a compact
vinyl outer layer, which is printed with a multi-color paisley
design. In the folded position the wallet is secured by a
plastic clasp with a metal snap. The interior of the wallet has
spaces for credit cards and other accessories, a detachable key
ring which is secured to the interior by a metal snap, and a
zippered change/currency compartment.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
4202 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 4202, HTSUSA, encompasses all travel goods, handbags
and similar containers. Subheading 4202.32., in particular,
provides for articles carried in the pocket or handbag, with
outer surface of plastic sheeting. Moreover, the Explanatory
Notes, the official interpretation of the HTSUSA at the
international level, state that this subheading covers articles
of a kind normally carried in the pocket or in the handbag and
includes spectacle cases, note-cases (bill-folds), wallets,
purses, key-cases, cigarette-cases, cigar-cases, pipe-cases, and
tobacco-pouches.
The container in question is similar to the articles
specified in the second part of Heading 4202, i.e., purses and
wallets, and is wholly or mainly covered with plastic sheeting.
The Explanatory Notes for 4202.32 indicate that this subheading
applies to articles of a kind normally carried in the pocket or
in the handbag. Therefore, the merchandise at issue is
classifiable in Heading 4202.
HOLDING:
The submitted merchandise is classified under subheading
4202.32.1000, HTSUSA, which provides for traveling bags, toiletry
bags, knapsacks and backpacks, handbags, shopping bags, wallets,
purses, map cases, cigarette cases, tobacco pouches, tool bags,
sports bags, bottle cases, jewelry boxes, powder cases, cutlery
cases and similar containers, of leather or of composition
leather, of plastic sheeting, of textile materials, of vulcanized
fiber or of paperboard, or wholly or mainly covered with such
materials, articles of a kind normally carried in the pocket or
in the handbag, with outer surface of plastic sheeting or of
textile materials, with outer surface of plastic sheeting, of
reinforced or laminated plastics. The rate of duty is
12.1 cents per kilogram plus 4.6 percent ad valorem. Currently
no textile category is applied to merchandise classified under
this subheading.
The sample is being returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 088798, retrieved 2026-10-12T05:21:15Z, republished verbatim. This digest is informational; only CBP issues binding rulings.