Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Wallet, oilskin

Technical Reference System Number

234254

Description

This is a tri-fold wallet composed of an oilskin outer lined in water repellent canvas. It includes seven card pockets, a secure zippered section, and an outer change pocket.

Analysis and Justification

Heading 42.02 of the Harmonized System covers, among other things, “travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper”. “Articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastics or of textile materials” are covered by subheading 4202.32.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the oilskin wallet is classified under classification number 4202.32.10.10 of the Customs Tariff.